Legal
Foreign Investment Legal Framework in Argentina: RIGI and Beyond
An overview of Argentina's legal framework for foreign investment — rights, protections and the new RIGI incentive scheme.
May 20, 2026
Constitutional Protections
Argentina's constitution and the Foreign Investment Law (Ley 21.382) guarantee foreign investors the same rights as Argentine investors — including equal treatment under the law, the right to repatriate profits and capital, and access to the courts. These protections exist independent of any specific incentive regime.
The RIGI: Large Investment Incentive Regime
The Régimen de Incentivos para Grandes Inversiones (RIGI), enacted in 2024, provides additional protections for large-scale investments (minimum USD 200 million). RIGI benefits include: 30 years of fiscal stability, reduced corporate tax (25% vs. 35% standard), elimination of export duties, and guaranteed rights to retain and freely dispose of foreign currency proceeds. The energy, mining, technology and agro-industrial sectors are the primary beneficiaries.
Practical Protections for Smaller Investors
For investments below the RIGI threshold — the vast majority of foreign private investment — the general legal framework applies. The key protections in practice are: the right to hold assets in USD (particularly real estate), the right to repatriate through official channels, and access to Argentine courts for dispute resolution. Roffo advises on structuring investments to maximize the protections available under the current legal environment.
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