Large Investment Incentive Regime (RIGI) remains a cornerstone of the government's economic policy to attract capital, with the program extended until July 8, 2027, and benefits broadened for sectors like oil, gas, and technology. The framework offers 30-year stability for investments exceeding US$200 million, providing tax, customs, and foreign exchange incentives for major projects in mining, energy, and infrastructure.
Key 2026 RIGI Developments & Requirements
- Extension & Scope: The RIGI, originally aimed at concluding in 2026, has been extended to July 8, 2027, by decree. It now includes expanded benefits for new upstream oil and gas projects, specifically targeting developments in areas deemed underdeveloped.
- Minimum Investment: The standard minimum investment in computable assets is US$200 million, though specific sectors like LNG and offshore exploration have higher thresholds (e.g., US$600 million for gas export projects).
- Sector Focus: High-interest areas for 2026 include lithium mining (e.g., Rio Tinto's Salta project), renewable energy (e.g., wind farms), and technology sectors (biotech, AI, and robotics).
- Investment Schedule: At least 40% of the minimum investment must be executed within two years of project approval.
Core Benefits of the RIGI Regime
- Tax Reductions: Federal income tax is reduced to 25% (from 35%), and dividend taxes are lowered to 3.5% after eight years.
- Customs Exemptions: Total exemption from import duties for capital goods and, for some, export duties after 2–3 years.
- Foreign Exchange Freedom: Progressive relaxation of capital controls, allowing 100% of export proceeds to be kept outside the official market after 3–4 years.
- Legal Stability: 30-year stability in tax, customs, and exchange rate regulations, with access to international arbitration for disputes

