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

The comparison that matters: oilfield services pay 3% in Río Negro verif versus 3.5% in Neuquén verif, and construction 2%. For a satellite supplier able to invoice from either bank of the basin, the Río Negro side is today the cheaper one on turnover tax. The Neuquén 3.5% does not come from the SME scale: it is the activity-specific rate in subsection m) of section 4 of Ley Impositiva 3541 —codes 091001, 091002, 091003 and 091009, services and construction before, during and after well drilling—, read in the official Annex I (p. 26). And the tiered relief of section 7 does not reach it: that section lists subsections a)2, a)5, b)4, b)5, b)6, b)7 and g), and hydrocarbons are subsection m). In other words, a well services supplier pays 3.5% in Neuquén no matter how small it is, while on the Río Negro side it pays 3% verif. The flip side is section 9: the executive branch can move everything by ±30% by decree — the rate is data, not a promise. And there is a second comparison, against the past, that changes how the fiscal freeze in the Actas Acuerdo should be read: those corridor rates (extraction, oilfield services, construction and pipelines) are identical to the ones in force as of 31-12-2023 verif, which is the snapshot the 30-year stability clause locks in. In other words, a covered supplier and an uncovered one pay the same today: the advantage is not a discount, it is insurance against the ±30% of section 9. thesis