Despegue REFORMS ESEN
updated 2026-08-28
The norm, in detail

Invest in Neuquén: the 'Neuquén RIGI' that starts at USD 500,000

Law 3502 (2025) + Decree 0097/2026
in forcePROVINCIAL RIGI and investment

What changed and who it applies to

What changed
Neuquén created its own provincial investment-promotion regime, nicknamed by the press the 'Neuquén RIGI'. It offers adhering projects: a Turnover-Tax exemption of up to 100% on the promoted activity; a Stamp-Tax exemption on the instruments linked to the project (signed after the adhesion request); a Property-Tax exemption of up to 100% for a new plant (up to 50% in the case of adding a new production process); and 10-year provincial fiscal stability (Art. 34: the provincial tax burden cannot rise from the project's submission). It has two doors by amount: a Simplified regime for investments of USD 500,000 to 1,000,000 (expedited approval) and a General regime for more than USD 1,000,000 (matrix evaluation). It requires 70% Neuquén labor. It adds non-fiscal incentives: access to State real estate, BPN financing and FOGANEU guarantees. verif · 2025-2026
In force
Law 3502 enacted in April 2025; regime operational since its regulation by Decree 0097/2026 (February 2026). verif · Feb 2026
Who it affects
Companies that invest and settle in Neuquén in promoted sectors (energy and related hydrocarbons, agribusiness, forestry industry, tourism, technology, health, infrastructure). The Simplified tranche (USD 500,000 to 1,000,000) targets precisely the size of a Vaca Muerta satellite-services SME: it is the ecosystem's fiscal gateway, not the megaproject's. It requires 70% Neuquén labor. prob · 2026
The norm
Provincial Ley 3502 'Invierta en Neuquén' (passed Apr 24, 2025), implemented by provincial Decreto 0097/2026 (February 2026). Regionalization criteria come from Ley 3480; assessment is handled by the Comité Provincial de Inversiones (CPIN, the provincial investment committee). verif · Apr 24, 2025

Our reading

Here is the gateway the satellite supplier needed: the national RIGI is for the megaproject, but Law 3502 'Invest in Neuquén' starts at USD 500,000 — the size of a services SME. It gives you a Turnover-Tax, Stamp-Tax and Property-Tax exemption for up to 10 years, plus provincial fiscal stability for a decade, FOGANEU guarantees and provincial-bank financing. Neuquén does not wait for the RIGI to reach you: it sets up its own regime to hook the mid-sized ecosystem into the boom. thesis

Where it lands, province by province1

Neuquén It closes the gap between the national RIGI (megaproject, USD 200 M) and the satellite SME: with a floor of USD 500,000 and 10-year provincial fiscal stability, Law 3502 gives the mid-sized supplier a settlement regime tailored to it. It is the provincial lever that materializes the observatory's satellite-services thesis. favorable thesis

The other rules on this subject21

Ley Bases: the RIGI is bornLaw 27.742 · Decree 749/2024in force
RIGI: more time and more sectorsDecree 105/2026in force
Super RIGI: data centers, AI and semiconductorsFirst-round approval in the Chamber of Deputies (Jun-2026), in the Senatepending
CPTPP: Argentina asks to join the Trans-PacificLetter of intent (06-03-2026)pending
RIMI: the investment incentive for the SMEs the RIGI does not coverLaw 27.802, Title XXIII (Official Gazette Mar 6, 2026) + Decree 242/2026in force
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How to read the seals →   verif primary source · prob primary source pending · unconf not sufficiently backed · estim our own calculation · thesis our reading