Argentina has issued General Resolution 5849/2026 setting out the registration and compliance framework for the Regime for the Promotion of Medium-Sized Investments (RIMI), covering investments between USD 150,000 and USD 9 million and granting tax incentives including accelerated depreciation and VAT credit refunds.
Argentina’s Customs Revenue and Control Agency (ARCA), together with the Secretariat of Agriculture, Livestock and Fisheries and the Secretariat of Energy, has issued General Resolution 5849/2026 regulating the procedure for small and medium-sized enterprises to join the Regime for the Promotion of Medium-Sized Investments (RIMI), introduced under Law No. 27,802 on Labour Modernisation.
The measure applies to investments ranging from USD 150,000 to USD 9 million and provides tax incentives, including accelerated depreciation under income tax rules and refunds of VAT tax credits linked to depreciable movable assets and productive infrastructure projects carried out in Argentina. To qualify, beneficiaries must meet a minimum investment threshold within two years.
General Resolution 5849/2026 was published in the Official Gazette on 19 May 2026. The regulation clarifies the requirements and operational conditions applicable to beneficiaries, including procedures for demonstrating productive investments not subject to the minimum investment requirement and projects with progress below 30% of the total investment value.
The resolution also establishes general rules for participation and coordination among the authorities responsible for implementing and supervising the regime. In addition to businesses, the framework applies to associations, foundations, mutual organisations and other civil entities.
Under the rules, Micro, Small or Medium-Sized Enterprises seeking to register must hold a valid “MiPyME Certificate” on the first day of the month marking the start of the fiscal year in which the first investment is made. Applicants must also be classified by ARCA as Micro, Small or Medium-Sized Enterprises – Segments 1 and 2.
The resolution further states that investment registration, benefit selection and the administration of the RIMI framework will be managed through the “Investment Management System (SGI)” service, which ARCA is set to implement.
RIMI was introduced as an incentive mechanism for medium-sized domestic and foreign investments in Argentina, with the stated aim of promoting economic development and value chains, strengthening competitiveness across economic sectors, supporting employment creation and increasing exports of goods and services.
This announcement was made on 19 May 2026.
