SUPER RIGI · new industriesBill · Under debate

The regime for industries that do not yet exist in Argentina

Super RIGI is the proposed Incentive Regime for Large Investments in New Industries (Message No. 181/2026). It targets frontier mega-projects — AI data centers, semiconductors, green hydrogen — with a USD 1,000 million floor and 30-year stability.

Passed the Chamber of Deputies on 24 June 2026. Still pending in the Senate.

USD 1,000 M

minimum investment

years of stability

15%

corporate tax rate

Legislative status

The text is not yet law. It has half-passage in the lower house and is under debate in the Senate. Benefits described here belong to the bill, not to a statute in force.

May 2026
Message No. 181/2026
The Executive sends Congress the bill for an Incentive Regime for Large Investments in New Industries.
10 Jun 2026
Joint committee hearing
Budget, Industry and Science & Technology committees of the Chamber of Deputies take up the bill in plenary.
17 Jun 2026
Majority report
The majority report is signed with 61 endorsements, including last-minute changes from allied blocs.
24 Jun 2026
Half-passage in Deputies
The Chamber of Deputies passes the bill: 130 yes, 106 no and 7 abstentions.
Aug 2026
Senate committees
Joint hearing of Budget, National Economy & Investment, and General Legislation. Debate continues.
Pending
Final passage
Senate passage and promulgation are still required. Until then there are no adhesions and no operative benefits.

New industries

Unlike RIGI, it does not cover the eight already-defined sectors. Only activities with no prior commercial development in the country, or still at an experimental or pilot stage.

Data centers & AI
Mega data centers to train generative artificial-intelligence models.
Semiconductors
Manufacture of chips and high-density components.
Biotechnology
Advanced biotechnology without prior commercial scale in the country.
Digital & satellite
Digital infrastructure, communications and satellite development.
Green hydrogen
Industrial-scale production of low-emission hydrogen.
LNG
Liquefied natural gas for export and new energy chains.
Modular reactors
Small modular nuclear reactors (SMR).

The list reflects the bill’s object. The final definition depends on passage and implementing rules. Official text in Spanish.

Who could join

The threshold is five times RIGI’s. Investment is channeled through a special-purpose vehicle and must be executed on a short timetable.

Subject to final Senate passage

Until Congress passes the text and it is promulgated, there are no adhesions and no benefits in force. This page describes the bill after half-passage in Deputies.

Eligible vehicle

Single Project Vehicle (VPU) with a special purpose.
Corporate object limited to executing the promoted project.
Asset ring-fencing from any other activity the parent may have in the country.

Threshold and timelines

Minimum investment: USD 1,000 M
Early execution: 20% in 2 years
Stability: 30 years

Local-content clause

At least 20% of total investment in local suppliers of goods, services and works, provided local supply is available on market terms.

Object restriction

Only genuinely new industries: no prior commercial development in Argentina, or still experimental or pilot. It does not replicate RIGI’s eight sectors.

General regime, RIGI and Super RIGI

Super RIGI does not replace RIGI: it raises the threshold and concentrates on frontier industries. Super RIGI figures are those of the bill, not of an enacted law.

Scope

General regime: Any lawful commercial or industrial activity
RIGI: 8 sectors (energy and mining, among others)
Super RIGI: Only “new industries” with no prior commercial development

	General regime	RIGI	Super RIGI
Scope	Any lawful commercial or industrial activity	8 sectors (energy and mining, among others)	Only “new industries” with no prior commercial development
Minimum investment	No floor	USD 200 M	USD 1,000 M
Corporate income tax	35%	25%	15% (OECD Pillar Two floor)
Export duties	8% to 33% by sector	0% from year 3	0% from day zero
Import duties	Multiple tariffs	Exemption for capital goods and spare parts	Full exemption: capital goods, intermediates, inputs and parts
Free disposal of foreign exchange	100% must be settled on the official FX market	100% free in year 4	100% free in year 3
Employer social-security contributions	Approx. 24%	No specific benefit	10% on new employment relationships
Tax on dividends	7%	3.5% from year 7	3.5% from year 4
Regulatory stability	Subject to annual budget laws	30 years tax, customs and FX	30 years, presumed as an acquired right

Frequently asked questions

Official text in Spanish. RIGI.ar is not a government agency.

Super RIGI does not replace RIGI or RIMI

Three layers: large projects (RIGI), SMEs (RIMI) and frontier-scale new industries (the Super RIGI bill). Rules in force are published in the Official Gazette.

Get the briefing

The regime for industries that do not yet exist in Argentina

Message No. 181/2026

Joint committee hearing

Majority report

Half-passage in Deputies

Senate committees

Final passage

Scope

Frequently asked questions

What is Super RIGI?

Is it already law?

Who could join?

Which industries does it cover?

How does it differ from RIGI?

Why is the corporate rate 15%?

Super RIGI does not replace RIGI or RIMI