Investor Guide: How to Apply for RIGI in Argentina

The Incentive Regime for Large Investments (RIGI), established by Law 27,742, represents the most significant regulatory shift in recent decades to attract large-scale capital to Argentina. This regime is designed to offer predictability and competitive benefits to projects requiring intensive, long-term investment.

Who Can Apply?

Companies developing projects in strategic sectors can benefit from RIGI, including:

Mining and Energy: Oil, gas (especially projects linked to Vaca Muerta), and lithium.
Steel and Technology: Infrastructure and advanced manufacturing projects.
Tourism and Infrastructure: Large-scale developments that boost regional economies.

Main Application Requirements

To be eligible and approved under the regime, a company must meet the following conditions:

Minimum Investment Amount: Projects must involve a minimum investment in computable assets (generally starting from USD 200 million).
Investment Plan Submission: Companies must present a detailed plan to the enforcement authority, describing the disbursement schedule, job creation, and expected economic impact.
Single Project Vehicle (SPV): Companies must establish or use a corporate vehicle exclusively dedicated to executing the project under RIGI.

Benefits Upon Acceptance

Once a request is approved, the company gains legal and fiscal “armor” for 30 years, which includes:

Tax Incentives: Reduction of the income tax rate to 25% and the possibility of applying accelerated depreciation on capital goods.
Customs Benefits: Total exemption from import duties on capital goods, spare parts, and components intended for the project.
Exchange Stability: Progressive freedom for the availability of foreign currency from exports, reaching 100% free availability by the fourth year of operation.
Legal Security: Protection against new taxes or regulatory changes that could affect the project’s profitability during its term.

Approval Process

The process begins with the formal submission of the project. The enforcement authority evaluates the technical and financial feasibility, as well as compliance with national development goals. Upon approval, the company is registered in the official RIGI beneficiary registry, starting to enjoy the incentives from the first day of execution.

This guide summarizes the general guidelines established within the framework of strategic convergence between Argentina and international partners such as Türkiye.

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Investor Guide: How to Apply for RIGI in Argentina

Who Can Apply?

Main Application Requirements

Benefits Upon Acceptance

Approval Process

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