Apr 2026
Decreto 242/2026
Regulates the regime created by Ley 27.802: application authority, eligible investments and operating criteria.
RIMI · SMEsLey 27.802 · Art. 177
The RIGI counterpart for SMEs
The Medium Investment Incentive Regime gives micro, small and medium-sized firms clear rules to invest in machinery and productive infrastructure. It was created by the Labor Modernization Law to ease the tax burden on capital goods, raise competitiveness and create jobs.
Article 177 of Ley 27.802
USD 150 k
minimum investment (micro)
2
years to join
4
SME brackets
Origin and how the rules evolved
From the statute to the decree and sector resolutions. Each milestone defined who qualifies and how the incentives apply.
Milestone 1 of 5
Who can join
RIMI is built for SMEs. The investment floor rises with firm size and only covers productive investment made in the first two years the regime is in force.
Investments and benefits
This is not a FX package or 30-year stability: it is tax relief on capital goods and productive works, so SMEs keep more cash when they invest.
RIGI vs. RIMI
RIMI is not a scaled-down RIGI: the two regimes complement each other. RIGI covers large projects; RIMI covers SME productive investment.
Difference 1 of 7
Who qualifies
- RIGI
- Single-project vehicle (corporations, LLCs, branches and joint ventures)
- RIMI
- SMEs up to Medium Tier 2