Does my company qualify for the knowledge economy regime?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. It qualifies if it is an Argentine legal person, up to date with tax, labour and social security duties, earns at least 70% of last year's turnover from promoted activities such as software, and meets two of three tests: a quality standard, training or R&D spend, or exports. Micro companies under three years old only prove the activity.

As of 26 Oct 2026. Rules in force at that date.

Key rules

Who. Legal persons incorporated in Argentina or authorised to act there, up to date with tax, labour, union and social security obligations, whose main activity is a promoted one carried out in Argentina on their own account (Law 27.506 art. 4 I, as replaced by Law 27.570 art. 2).

Activities. Software and IT services, audiovisual, biotech, nanotech, aerospace, nuclear engineering, Industry 4.0 and R&D, plus professional services only when exported (art. 2). Software for own or group use as final user does not count (art. 5).

The 70% test. At least 70% of total turnover in the 12 months before the application must come from promoted activities (art. 4 II(a); Decree 1034/2020 Annex art. 1). Software and professional service firms cannot instead prove intensive development without turnover (art. 4 II(b)).

Two of three extra tests (art. 4 II, items 1 to 3):

Test	Micro	Small and medium	Large
1. Continuous improvement or recognised quality standard	Yes	Yes	Yes
2a. Training, % of last year's payroll	1%	2%	5%
2b. R&D, % of last year's turnover	1%	2%	3%
3. Exports, % of last year's turnover	4%	10%	13%

Exported professional services need tests 1 and 2 at large company levels (art. 4 II). Exports are measured on promoted turnover (Res. 268/2022 art. 18).

Size. Set by the MiPyME certificate in force when you apply; without one, you are treated as large (Res. 268/2022 art. 6, as replaced by Res. 267/2024). Young micro companies must meet the full tests after four years or when they stop being micro (Law 27.506 art. 6).

Registration. ARCA Form 1278, then the Trámites a Distancia (TAD) filing by the end of the following month (Res. 268/2022 art. 22; RG 5325/2023 art. 1). The authority is the Ministry of Economy (Law 27.506 art. 19, as replaced by Decree 679/2022), delegated to a Secretariat (Res. 1419/2024); 2026 norms come from a renamed Secretariat (unconfirmed). Then yearly filings, revalidation every two years at higher percentages, and stable headcount (art. 4 III; Res. 268/2022 arts. 40 to 43).

Benefits. Income tax on promoted income cut by 60% (micro and small), 40% (medium) or 20% (large), from the fiscal year after registration (art. 10). A tax credit bonus of 70% of employer contributions to four subsystems for direct staff, 80% for qualifying new hires (arts. 8 and 9; Decree 1034/2020 Annex art. 8). No VAT withholding or perception for exporters (art. 11; RG 4958/2021). 0% export duty on services (Decree 1034/2020 art. 3). The regime ends on 31 December 2029 (Law 27.506 art. 20).

What changes the answer

No MiPyME certificate. Treated as large: the cut falls to 20%, saving ARS 69,329,716.28 (US$ 44,331.30) less, and large company percentages apply (Res. 268/2022 art. 6).
The verification fee. Res. 67/2025 art. 2 set 0% only until 31 December 2025. No later norm appears in Infoleg's amendment lists (checked 26 Oct 2026), so the 2% of art. 56 seems to apply again (unconfirmed).
Quota. The bonus needs budget quota: ARS 310,000,000,000 for 2026 (Law 27.798 art. 39). When the 2024 quota ran out, pending applicants lost the 2024 bonus (Res. 67/2025 art. 4).
The FAL from late 2026. Law 27.802 cuts employer contributions by the new severance fund payment, so a bonus based on contributions paid may shrink (unconfirmed).

Worked examples

A software SAS with 20 staff: 16 developers (direct staff), 4 in admin and sales. MiPyME certificate as small (unconfirmed), ISO 9001. 2026 turnover ARS 2,400,000,000, all promoted, 30% exported with Factura E. Taxable profit ARS 600,000,000. Developers earn ARS 2,500,000 a month, 13 payments. Registered in 2025, calendar fiscal year. USD at dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026, a rate supplied by some secondary summaries (/data/mep/) (unconfirmed).

Step or item	Time	Cost ARS	Cost USD
Form 1278 plus TAD filing	1 to 2 months	No official fee found (unconfirmed)	n/a
Authority review	No legal deadline (unconfirmed)	n/a	n/a
Income tax saving	FY 2026	103,994,574.42	66,496.95
Payroll bonus	Monthly, 2026	65,350,566.97	41,786.92
FONPEC contribution, 2.5%	Ongoing	(4,233,628.53)	(2,707.10)
Verification fee, 2% if it applies in 2026	Ongoing	(3,386,902.83)	(2,165.68)
Net benefit	Per year	161,724,610.04	103,411.09

Qualifies? 100% promoted turnover; 30% exports beat the 10% test; ISO 9001 is the second test.
Income tax without the regime (2026 scale, ARCA): 33,378,546.43 + 30% × (600,000,000 − 133,514,185.74) = ARS 173,324,290.71 (US$ 110,828.24).
Reduction of 60% (art. 10): ARS 103,994,574.42 saved. Tax payable ARS 69,329,716.28 (US$ 44,331.30).
Bonus. Developer payroll 16 × 2,500,000 × 13 = ARS 520,000,000. Less the monthly ARS 7,003.68 deduction per worker for 12 months (Law 27.541 art. 22): base ARS 518,655,293.44. At 18% (art. 19 b)): ARS 93,357,952.82. Bonus at 70%: ARS 65,350,566.97. Admin staff earn no bonus (Res. 268/2022 art. 17). Salaries are assumed below the art. 85 cap; the art. 23 deduction is ignored.
Using the bonus. It pays VAT and other national taxes; income tax only up to the export share, here ARS 19,605,170.09 (US$ 12,536.08) (Law 27.506 art. 8).
Charges. FONPEC 2.5% on benefits of ARS 169,345,141.40 (Res. 268/2022 art. 75). Fee 2% (art. 56); at 0%, net is ARS 165,111,512.86 (US$ 105,576.77).

Cost to do it: no government filing fee found (unconfirmed); 2.5% FONPEC plus a possible 2% fee on benefits; no minimum capital; 1 to 2 months to file, plus review.

Practical traps

Wrong activity codes. Turnover invoiced under codes outside Res. 268/2022 Annex II does not count toward 70% (art. 2).
Headcount cuts. A cut in promoted staff lasting over 60 days ends benefits automatically (Law 27.506 art. 15 bis(a)).
Salary cap. For the bonus, salaries count only up to 125 units of the Decree 1030/2016 art. 28 value (Res. 268/2022 art. 85) (unconfirmed).

FAQ

Can a foreign company's branch apply? The text admits legal persons "authorised to act" in Argentina, which seems to cover branches (unconfirmed).

Does the regime exempt me from converting export dollars? No. Only 30% of incremental exports used to pay staff can stay in dollars (Decree 679/2022 art. 8).

Is there still an export duty to save? The general 5% duty on services ran until 31 December 2021 (Decree 1201/2018 art. 1). No later duty was found (unconfirmed).

Is the regime being repealed? Infoleg's linked norms list (checked 26 Oct 2026) shows no repeal. It runs to 31 December 2029 (art. 20) (unconfirmed).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.