RIGI: 30 years of tax, customs and FX stability for investments above USD 200M — the window now closes 8 July 2027
The RIGI grants 30 years of regulatory stability in tax, customs and foreign-exchange matters to large-scale projects (USD 200M minimum) that join through a Single Project Vehicle (VPU). Decree 105/2026 extended the deadline to join until 8 July 2027 and broadened the regime, adding onshore oil and gas, electric and hybrid mobility, and greater FX flexibility. For a foreign investor the point is not the headline incentives but what they neutralise: Argentina's historic deterrent has never been the tax rate, it has been that the rules change. The RIGI freezes them for three decades from the date of accession — and unlike most of what this tracker follows, it is law already in force, not a bill.
- Legal instrument
- Law 27,742 (Ley Bases), Title VII — implemented by Decree 749/2024, extended and broadened by Decree 105/2026
- Authority
- Ministry of Economy / ARCA / Central Bank (tax, customs and foreign-exchange stability)
- Status
- In force
- Last verified
- 2026-06-19
What changes
- Tax, customs and FX stability guaranteed for 30 years from accession
- Corporate income tax at a fixed 25% rate, accelerated depreciation and losses carried forward with no time limit
- Capital goods imported free of duties; exports free of withholding taxes from year three; dividends taxed at 3.5% from year seven
- Minimum investment of USD 200M (higher sector floors apply; USD 600M for onshore oil and gas)
- The deadline to join was extended to 8 July 2027 by Decree 105/2026 — this is a window with a closing date, not a permanent regime
What it opens
For energy, mining, infrastructure or technology projects above USD 200M, the RIGI neutralises Argentina's main historic deterrent: the volatility of the rules themselves. Arriving already structured — the project vehicle, the bank account, the accounting in place — is what separates a project that can join from one that watches the deadline pass. Worth reading the closing date as the operative fact: accession closes on 8 July 2027, and setting up an entity and a bank account in Argentina is measured in weeks, not days.
Who it applies to: energy, mining, infrastructure and oil & gas investors above the USD 200M threshold, and their advisers
Sources
Sources are primary wherever available — the Official Gazette, the issuing authority, or the text of the rule itself. This is information, not legal advice.
También disponible en español: ver esta medida en español
Full guideArgentina RIGI (2026): 30-Year Incentives, USD 200M Threshold & the July 2027 Deadline (Decreto 105/2026)Read it in the Journal →Is this window yours?
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