The Argentine Government has extended, for a one-time period of an additional year starting July 8, 2026, the deadline to join the Large Investment Incentive Regime (RIGI). This decision responds to the need to support the structuring of large-scale projects, whose design, financing, and decision-making processes typically require broader horizons.

For international investors, this extension widens the planning window within a scheme that offers regulatory stability and long-term tax benefits.

What does this change include?

The regulatory update also incorporates the possibility of including new onshore hydrocarbon exploration and production developments, for both liquids and gases. The regulation sets the minimum investment threshold at USD 600 million.

With this expansion, the Government seeks to accelerate high-magnitude projects that increase energy production and consolidate the country’s export profile, particularly in the oil & gas sector.

Additional measures on RIGI

The decree also introduces technical improvements aimed at providing greater clarity and predictability. For example, definitions of which projects qualify as new investments are refined. Furthermore, this document also updates the concept of “new product” -especially relevant for the technology sector, where innovation cycles are shorter. Likewise, the Argentine Government establishes clearer criteria so that companies already in operation can add relevant expansions, ensuring proper separation and traceability between existing activities and new investments.

Additionally, the decree optimizes procedures related to suppliers and imports associated with the projects, detailing: the goods covered, their specific use, and the required documentary requirements. These refinements strengthen control mechanisms and reduce margins of administrative discretion, improving legal certainty for the investor.

Conclusions

Since its operational implementation, RIGI has already recorded ten approved projects for a total of USD 25.479 billion. The recent regulatory update aims to consolidate this investment flow under a framework of clear rules, macro-institutional stability, and the promotion of private capital oriented toward production, exports, and job creation.

Foreign investors are increasingly interested in expanding their operations to Argentina; a phenomenon marked by the country’s investment opportunities and the tax incentives published by Javier Milei’s Government.

Auxadi accompanies you in your international expansion process with its tax services, ensuring your tax compliance in Argentina to obtain maximum performance from your economic activity in the country.

At Auxadi, we offer comprehensive services in accounting, tax, payroll, transfer pricing and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 26 proprietary subsidiaries, our advanced technological platform, MySPV, and proven methodology enable us to guarantee efficient management in compliance with local regulations. 

Author:

Julieta Eidelstein

Tax Supervisor – AR