The Province of Buenos Aires is offering tax exemptions of up to 65% for strategic investment projects starting at USD 5 million, targeting key sectors including manufacturing, healthcare, energy, and services. The new regime provides benefits for up to 15 years, with additional incentives for projects that boost employment, innovation, exports, and sustainable development across the territory.
The Province of Buenos Aires has introduced the Provincial Strategic Investment Regime under Law 15,510, offering substantial tax incentives to attract productive investments that strengthen the region’s economy and development.
Investment thresholds and tax exemptions
The regime targets projects starting at USD 5 million, with benefits scaling based on investment size. Projects between USD 5 million and USD 50 million receive up to 30% tax exemption for five years. Investments ranging from USD 50 million to USD 200 million qualify for up to 25% exemption over four years, while projects exceeding USD 200 million receive up to 20% exemption for three years.
These exemptions apply to Gross Income Tax, Real Estate Tax, and Stamp Tax on properties, revenues, and contracts directly related to approved projects. With additional incentives, companies can achieve maximum benefits of 65% exemption for up to 15 years.
Additional incentives for strategic priorities
Projects meeting specific criteria earn bonus exemptions and extended benefit periods. Investments that increase employment, enable import substitution, promote technological innovation, or locate in low-income areas or industrial parks receive an additional 10% exemption plus two extra years per condition met.
Meanwhile, projects boosting exports, implementing gender equality policies, or advancing environmental sustainability qualify for an additional 5% exemption and one extra year per condition fulfilled. Companies investing over USD 50 million must submit a Provincial Supplier Development Program to foster local business partnerships.
Eligible sectors and requirements
Legal entities, temporary unions, collaboration groups, or cooperation consortia can apply across five key sectors: manufacturing industry, services (including tourism and logistics), cultural industries, healthcare, and natural resource-intensive activities (mining, energy, oil, and gas). Activities must align with specific NAIIBB18 codes outlined in Regulatory Decree 2731/2025.
The regime includes fiscal stability guarantees covering the benefit period, with projects exceeding USD 200 million potentially securing up to 30 years of stability. Projects must achieve a minimum 40% execution rate within the first two to three years, depending on project size.
