Argentina: Provincial strategic investment regime offers tax exemptions for real estate tax, gross receipts tax, and stamp duty (Buenos Aires)
Tax exemptions of up to 65% for up to 15 years
The Province of Buenos Aires has launched the Provincial Strategic Investment Regime (Law 15,510), offering tax exemptions of up to 65% for real estate tax, gross receipts tax, and stamp duty for up to 15 years, for projects in various sectors including:
- Manufacturing
- Services (including tourism, logistics, and others)
- Cultural industries
- Healthcare
- Energy, mining, oil, and gas
A minimum investment of US$ 5 million is required, and a minimum execution rate of 40% is required within the first two or three years, depending on the size of the project.
Additional incentives may be granted to projects located in districts with relatively low development (PBG-PBA ≤ 0.5%) and authorized industrial parks.
Read an April 2026 report (Spanish) prepared by the KPMG member firm in Argentina