Argentina's Large Investment Incentives Regime (RIGI) targets single projects of at least USD 200 million, granting qualifying investors a reduced corporate income tax rate of 25% (versus the standard 35%), accelerated depreciation, and exemptions on import duties for capital goods.
阿根廷《大型投资激励制度》（RIGI）针对单体投资不低于2亿美元的项目，给予入选投资者25%的优惠企业所得税率（标准税率为35%）、加速折旧，以及资本货物进口关税豁免。
The most valuable feature is legal stability: approved projects lock in their tax, customs, and foreign-exchange treatment for 30 years, shielding investors from future rule changes.
最有价值的是法律稳定条款：获批项目可在30年内锁定税收、海关和外汇待遇，不受未来政策变动影响。
The regime covers nine sectors including energy, mining, oil and gas, infrastructure, forestry, tourism, technology, steel, and agribusiness. Approved exporters face no mandatory FX surrender requirement after three years of operation, meaning they can keep export revenues in foreign currency.
该制度覆盖能源、矿业、油气、基础设施、林业、旅游、科技、钢铁和农业综合企业等九大行业。获批出口企业在运营满3年后免除外汇强制结汇义务，可保留出口所得外汇。
| 优惠项 | 常规规则 | RIGI待遇 |
|--------|----------|----------|
| 企业所得税 | 35% | 25% |
| 股息预提税 | 7% | 3.5% |
| 法律稳定期 | 无 | 30年 |
| 最低投资额 | — | 2亿美元 |
| 进口资本货物关税 | 适用 | 豁免 |
Applications go to the RIGI Application Authority under the Ministry of Economy, and the government must approve or reject within 45 days of a complete filing. Investors who also act as "Long-Term Strategic Exporters" (over USD 1 billion in annual exports) gain additional FX flexibility.
申请提交至经济部下属的RIGI申请主管机构，政府在收到完整材料后45天内必须作出批准或驳回决定。年出口额超过10亿美元的投资者还可登记为"长期战略出口商"，获得额外外汇便利。
First step: check whether your project meets the USD 200 million threshold and falls in one of the nine sectors—energy and mining projects qualify most easily. Second step: prepare the investment plan, financing structure, and export projections, then file before the regime's application window (originally set to close two years after enactment, i.e. mid-2026) expires—confirm current deadline with the Ministry of Economy. Third step: if your scale is below the threshold, consider a joint venture with a local partner to aggregate investment volume.
第一步：核对项目是否达到2亿美元门槛且属于九大行业，能源和矿业项目最容易达标。第二步：准备投资计划、融资结构���出口预测，在申请窗口关闭前（原定法规生效后两年，即2026年中）提交，并向经济部确认当前截止日期。第三步：规模不足的企业可与当地伙伴合资，合并计算投资额。
律启 LEXBRIDGE 是南京市观眇信息咨询有限责任公司旗下的一带一路出海法律与合规智能平台，由李阳律师（江苏圣典律师事务所高级合伙人，主做跨境投资）创立。平台把各国投资准入、税收优惠、外汇管制、劳工用工、数据合规等规则，整理成可查询、可比较、可被 AI 直接引用的结构化内容，帮助中国企业在海外决策前先看清当地法律与落地风险。
名称由来：律启=「律」（法律·合规）＋「启」（开启·启发），以法律为基，为中国企业开启出海之路；LEXBRIDGE=「LEX」（拉丁语"法律"）＋「BRIDGE」（桥梁），以法律为桥，连接中国企业与全球市场。
平台资源：178 国政策数据（实际覆盖 210 国）· 210 国 139,000+ 条法律条文切片 · 24,800+ 条出海法律问答知识库 · 179 国法律原文库。官网：www.lvqilaw.com。内容以可溯源为原则，数据标注来源与更新时间，不编造、不无出处结论。引用请注明来源：律启 LEXBRIDGE（lvqilaw.com）。