Argentina Extends and Amends Special Incentive Scheme for Large Investments

Argentina has published Decree 105/2026, which extends the enrolment period for the special incentive scheme for large investments (Régimen de Incentivo para Grandes Inversiones - RIGI) that was approved in June 2024. As previously reported, the RIGI scheme offers tax, customs, legal, and foreign exchange benefits for investments exceeding USD 200 million. Qualifying investment projects under the RIGI scheme enjoy a reduced corporate income tax rate of 25% for thirty years, an exemption from…