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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

April 7, 2026

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

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