The norm, in detail
A 20% tax credit: it rewards buying from the Neuquén supplier
Decreto 982/2021 + Art. 24 Ley 3552 (Tax Credit)
in forcePROVINCIAL
RIGI and investment
Decreto 982/2021 gives up to a 20% tax credit on investment made in Neuquén, with the rate weighted in favor of the local supplier.
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: Decreto 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 Ley 3552 ($3,000M quota). verif 2025-2026 ↗
Are you in or out?
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 Decreto provincial 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 Ley 3338, Neuquén builds a fence of incentives that makes skipping the Neuquén supplier expensive. thesis
What do you have to decide with this?
Tell us what your company does and we tell you whether this rule obliges you, enables you or does not apply, and what it changes for selling to the projects.
Analyze my companyWhere 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 Ley 3338 It is a direct provincial lever of the satellite-services thesis. favorable thesis
The other rules on this subject31
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 500,000Ley 3502 (2025) + Decreto 0097/2026in force
How to read the seals → verif primary source · prob primary source pending · unconf a source said it · estim our own calculation · thesis our reading · the date belongs to the datum, at the precision its source allows
Ignacio Aredez· Chief analyst
Credentials and track record →- 10+ years in data science for clients across Europe and the Americas
- Certified in AI governance (ISO/IEC 42001)
- Machine Learning (Google Cloud)
- Registered expert with the European Commission
Fact sheet built on the published rule, with the gaps declared. Back to the reforms