Argentina's Decree 105/2026, issued on 18 February 2026, extends the registration deadline for the Special Incentive Scheme for Large Investments (RIGI) by one year until 8 July 2026, while introducing updated regulatory frameworks, clearer investment thresholds, and refined tax benefits to attract substantial long-term capital into strategic sectors including oil, gas, and technology.
Argentina issued Decree 105/2026 on 18 February 2026, extending the registration deadline for the Special Incentive Scheme for Large Investments (RIGI), approved in June 2024.
The decree updates specific regulatory frameworks to better accommodate strategic sectors, particularly by expanding the definition of onshore oil and gas projects and refining how technological innovations are classified as project expansions. It establishes clear minimum investment thresholds, such as USD 600 million for certain hydrocarbon developments and USD 200 million for offshore exploration.
Additionally, the decree optimises tax benefits, including accelerated depreciation and preferential dividend rates, while clarifying foreign exchange rules and import procedures for registered providers. These administrative adjustments aim to provide greater legal certainty and operational flexibility to attract massive, long-term capital inflows into the national economy.
Eligible projects under the RIGI regime benefit from a reduced corporate income tax rate of 25% for 30 years, protection against the introduction of new taxes, and preferential rules governing foreign-currency export revenues. In addition, the scheme grants specific exemptions from certain import and export duties.
Decree 105/2026 extends the RIGI enrolment period by one year from 8 July 2026 and introduces clarifications and refinements to the scheme, including updates to sector definitions, investment thresholds, and operational rules.
