As of 30 September 2026, Argentina’s tax authority ARCA (Administración Federal de Ingresos Públicos) has issued detailed clarifications on the “Mini RIGI” regime designed for small and medium enterprises (SMEs). The Mini RIGI (Régimen de Incentivo para Grandes Inversiones) extends certain tax stability and incentive benefits to smaller investment projects, previously reserved for large-scale investments under the original RIGI law enacted in 2024. The clarifications address eligibility thresholds, applicable tax credits, and compliance procedures for SMEs seeking to benefit from accelerated depreciation, VAT refunds, and income tax stability certificates. This development follows the government’s broader strategy to stimulate private investment amid fiscal consolidation efforts.
Key Takeaways
- Expanded eligibility for SMEs to access tax stability certificates and accelerated depreciation benefits under the Mini RIGI framework. The regime lowers the minimum investment threshold from USD 200 million to USD 10 million, allowing a broader range of manufacturing, technology, and agribusiness projects to qualify for 30-year fiscal stability.
- ARCA clarifies VAT refund mechanisms and income tax incentives for qualifying investment projects below the large-investment threshold. Eligible SMEs can now claim early VAT refunds on capital goods imports and enjoy a reduced 25% corporate income tax rate (versus the standard 35%) for the first ten years of operation.
- Compliance requirements include specific documentation and reporting timelines to maintain benefit eligibility. Companies must submit a detailed investment plan, environmental impact assessment, and quarterly progress reports through ARCA’s digital portal; failure to meet milestones may trigger clawback provisions.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement