Río Negro IIBB 2026: 3% extraction, 2% construction

What changed

It sets the 2026 tax map facing the energy corridor: Turnover Tax on crude oil (061000) and gas (062000) extraction 3%; oilfield services (091001/2/3/9) 3%; construction (410011/410021/421000/429090) 2%; transport via oil pipelines (493110) and gas pipelines (493200) 3%; gas distribution by pipe (352021) 1%. Stamp tax: 10 per mille on acts in general from 01-01-2026 and 15 per mille on assignments of exploration/exploitation rights over hydrocarbon areas (art. 14 subsec. l). Art. 9 empowers the Executive to adjust rates by up to 30% without returning to the Legislature. verif · Dec 18, 2025 ↗

In force

Fiscal year 2026 (the 10-per-mille stamp tax applies from 01-01-2026). verif · Jan 1, 2026 ↗

Who it affects

Operators (extraction 3%), oilfield-services companies (3%), corridor builders (2% - civil works pay less than oilfield services), pipeline carriers (3%) and any assignment of areas (15-per-mille stamp tax, the tax on upstream changes of hands). verif · 2026 ↗

The norm

Ley 5837, passed on Dec 18, 2025, enacted on Dec 23, 2025 (Decreto 1122/2025), BO 6453 of Dec 29, 2025. verif · Dec 29, 2025 ↗

Our reading

The comparison that matters: oilfield services pay 3% in Rio Negro versus 3.5% in Neuquen verif, and construction 2%. For a satellite supplier that can invoice from either bank of the basin, the Rio Negro side is today the cheaper one in Turnover Tax. The flip side is art. 9: the Executive can move everything by up to 30% by decree - the rate is a data point, not a promise. thesis

Where it lands, province by province1

Río Negro Concrete fiscal anchor of the Rio Negro satellite thesis: services at 3% and construction at 2% while the corridor's construction cycle lasts (VMOS, San Matias, LNG) make it competitive to establish and invoice in the province. favorable thesis

The other rules on this subject19

Fiscal Package: asset declaration, moratorium and tax cutsLaw 27.743 (Official Gazette Jul 8, 2024)in force

Fiscal anchor: surplus two years in a rowExecutive execution policy on the extended budget (Decree 1131/2024)in force

Payment to holdouts: closing the 2001-default lawsuitsLaw 27.818 (promulgated by Decree 564/2026, Official Gazette Jul 1, 2026)in force

The "lock on the State": fiscal balance by lawLaw 27.798 (2026 Budget), art. 1 — in force; the permanent "lock on the State" still a billpending

PAÍS Tax: it rose, fell and expiredDecree 29/2023 + Decree 777/2024 (expiry of Law 27.541, 12/23/2024)in execution

Renting out and selling housing no longer pays income taxLaw 27,802 Title XXIV + Decree 406/2026 (Official Gazette Jun 1, 2026)in force

See all 19 under «Fiscal and monetary anchor» →

Rio Negro Turnover Tax 2026: extraction 3%, construction 2%, pipelines 3%

What changed and who it applies to

Our reading

Where it lands, province by province1

The other rules on this subject19

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