The National Government has decided, in accordance with Article 168 of the Bases Law, to extend—on a one-time basis—for one year, starting July 8, 2026, the deadline to join the Large Investment Incentive Regime (RIGI), with the aim of supporting the structuring and decision-making processes of large-scale projects that, by their nature, require longer development timelines.
The measure also introduces the possibility of including projects for the exploitation and production of new onshore liquid and gaseous hydrocarbon developments (oil and gas sector), establishing a minimum investment threshold of USD 600 million for such projects. Through this measure, the Government seeks to accelerate large-scale investments that will increase production and strengthen the country’s export profile.
Decree 105/2026 also streamlines and simplifies the implementation of the regime. On the one hand, it updates definitions to clearly establish which types of projects qualify, avoiding ambiguous interpretations and ensuring that benefits apply to new and significant investments. On the other hand, it redefines the concept of “new product” to reflect the specific characteristics of the technology sector, where product life cycles tend to be shorter and changes are not always reflected in increased production volumes.
It also establishes clearer rules so that companies already operating in Argentina can apply for significant expansions, ensuring that incentives apply to the new investment and not to pre-existing operations, while strengthening separation and traceability mechanisms when different activities coexist within the same corporate structure.
The decree further improves operational aspects related to suppliers and project-related imports by clarifying which goods may be imported, their intended use, and the required documentation, thereby strengthening traceability and oversight. Finally, it organizes evaluation procedures and administrative processes to enhance predictability and reduce discretion.
Since its operational implementation, RIGI has already delivered concrete results: 10 projects have been approved for a total of USD 25.479 million, confirming that when there are clear rules, stability, and predictability, private investment follows.
RIGI is a key tool for Argentina as it moves away from a state-led and discretionary model toward one based on economic freedom, stable rules, and competition where the private sector invests, produces, exports, and creates jobs.
February 19, 2026
(Unofficial translation)
https://www.boletinoficial.gob.ar/detalleAviso/primera/338519/20260219
