The norm, in detail
A 20% tax credit: it rewards buying from the Neuquén supplier
Decree 982/2021 + Art. 24 Law 3552 (Tax Credit)
in forcePROVINCIAL
RIGI and investment
What changed and who it applies to
What changed
A provincial program managed by Centro PyME-ADENEU (with the Ministries of Economy and Tourism) that grants a tax credit of up to 20% of investments made within the province to pay provincial taxes. The percentage is deliberately biased in favor of the local supplier: a Neuquén company that buys from a Neuquén supplier accesses 20%, but if it buys from an outside supplier it drops to 5%; a non-Neuquén company that hires a Neuquén supplier still reaches 20%, and if it hires from outside it gets 0%. Caps: MSMEs up to $20 million, large companies $30 million, economic groups $60 million. 2025 quota: $3,000 million. verif · 2025-2026 ↗
In force
An annual program in force: Decree 982/2021 created it and it is extended each fiscal year. 2025 edition: investments from 01/01/2025 to 12/31/2025 (filing until 02/13/2026); it continues in 2026, funded by Art. 24 of Law 3552 ($3,000M quota). verif · 2025-2026 ↗
Who it affects
Companies (MSMEs, large ones and economic groups) that invest in the province. The design explicitly rewards whoever buys from Neuquén suppliers: for the local satellite supplier it is a demand magnet, because companies that invest have a direct tax incentive (20% vs 5%/0%) to hire it instead of an outside supplier. prob · 2025 ↗
The norm
The regime is the 'Programa de Reactivación Productiva y Turística Provincial' (the provincial production and tourism reactivation program), created by provincial Decreto 982/2021 (DECTO-2021-982-E-NEU-GPN) and extended year by year (Dtos 806/22, 1110/23, 1569/24 and DECRE-2025-04029913); its tax credit is authorized and funded each year under Art. 24 of the provincial budget law (Ley 3481 for fiscal year 2025; Ley 3552 for 2026) and is regulated by IF-2025-03621677-NEU-PYMES. It is run by Centro PyME-ADENEU (created by Ley 2246, amended by Ley 2589) together with the Ministry of Economy, Production and Industry. verif · 2021-2026 ↗
Our reading
This is the other pincer of Neuquén's 'buy local', and it plays on the buyer's side: any company that invests in the province recovers 20% of the investment in tax credit IF it buys from a Neuquén supplier, but only 5% (or nothing) if it brings it from outside. For the local satellite supplier it is demand induced by design: it is fiscally worthwhile for its client to choose it. Added to the preference margin of Law 3338, Neuquén builds a fence of incentives that makes skipping the Neuquén supplier expensive. thesis
Where it lands, province by province1
Neuquén It reinforces the local supplier's advantage from the buyer's side: the 20% tax credit (vs 5%/0%) for hiring a Neuquén supplier induces demand toward the local satellite ecosystem, in tune with the Compre Neuquino Law 3338. It is a direct provincial lever of the satellite-services thesis. favorable thesis
The other rules on this subject21
Super RIGI: data centers, AI and semiconductorsFirst-round approval in the Chamber of Deputies (Jun-2026), in the Senatepending
Invest in Neuquén: the 'Neuquén RIGI' that starts at USD 500,000Law 3502 (2025) + Decree 0097/2026in force
Ignacio Aredez· Chief analyst
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