The Executive Branch introduced substantial modifications to the regulations of the Incentive Regime for Large Investments (RIGI) through the Decree 105 / 2026, which modifies Annex I of Decree 749/2024 and is effective from its entry into effective immediately.
According to official reasons, the measure responds to the need to "allow the structuring of projects of high technical and financial complexity that require longer evaluation times," in line with the strategic nature of the investments covered by the regime, created by Law 27.742 in 2024.
It is worth remembering that RIGI was designed to attract large-scale domestic and foreign investment —exceeding USD 200 million— in strategic sectors such as energy, mining, infrastructure and technology, granting fiscal, customs and exchange stability for a period of up to 30 years.
In this context, the regulation introduces relevant regulatory clarifications that impact the operational, fiscal, customs and exchange aspects of the regime, while extending the deadline for joining and strengthening the process of evaluating strategic projects.
Following, the central themes of the decree, focusing on the most relevant aspect of each provision:
(I.e.EXTENSION OF THE REGIME
The deadline for joining the RIGI is extended by one (1) year, setting the new deadline as the July 8, 2027, with the aim of facilitating the structuring of large-scale projects of high technical complexity.
◼PROJECT EXPANSION
The concept of “Expansion” is redefined as the set of investments with certain timeline, applicable to both pre-existing projects and already approved RIGI projects, providing greater regulatory predictability.
◼STRATEGIC SECTORS
The scope of the regime is broadened by incorporating key technological and productive activities, including artificial intelligence, biotechnology, robotics, software, aerospace industry, nuclear and electric and hybrid mobility.
◼OIL AND GAS
The activities included are specified, encompassing infrastructure, transport, storage, LNG, petrochemicals, and new onshore and offshore hydrocarbon developments, consolidating the energy approach of the regime.
◼ TRACEABILITY IN HYDROCARBONS
Segregation and separate measurement are required when activities covered and not covered by the RIGI coexist in the same hydrocarbon area, reinforcing the mechanisms of control and monitoring.
◼IMPORTS (SUPPLIERS)
It defines which goods can be imported under the regime, prioritizing goods intended to be transformed into capital goods (BK) or computer and telecommunications goods (BIT) linked to RIGI projects.
◼LIMIT ON IMPORTED GOODS
The value of goods imported for infrastructure works may not exceed 50% of the supply contract, unless duly authorized by the Implementing Authority.
◼REQUIRED DOCUMENTATION.Se They strengthen the information requirementss for suppliers, including the identification of the VPU, the project, the contract, the details of the goods, their productive destination and the projected foreign exchange flow.
◼CURRENCY CONTROL
The intervention of central bank when the project requires net demand for foreign currency in the exchange market, incorporating an exchange dimension into the comprehensive analysis of the regime.
◼MINIMUM INVESTMENT AMOUNTS
It is established that the thresholds must be accredited on investments actually disbursed by the VPU and net of VAT, according to the corresponding production sector.
◼DEDICATED BRANCH
The concept of a “Dedicated Branch” is incorporated to separate the expansion from a pre-existing project and apply the incentives exclusively to that expansion.
◼RIGI PROJECT EXPANSIONS
The extensions of Projects that have already been approved will not require prior authorization. and will maintain the incentives of the regime, without modifying the conditions of the original project.
◼ACCELERATED DEPRECIATION
The optional accelerated depreciation scheme is regulated for infrastructure and plants linked to the project, with reporting obligations and permanence of the assets in the VPU's patrimony.
◼DIVIDENDS AND PROFITS
The applicable tax treatment is specified, establishing a differential tax rate of 7% for distributions linked to the Single Project, including remittances abroad.
◼TARIFF EXEMPTION
It is confirmed that the exemption applies to new capital goods, parts and components linked to the approved investment plan, expressly excluding inputs.
(I.e.FOREIGN EXCHANGE MARKET
It is enabled to central bank to condition access to the foreign exchange market on the entry and settlement of foreign currency from the project, including external financing and contributions from non-residents.
◼PROJECT EVALUATION
The technical analysis process is strengthened through the intervention of substantive areas and the formation of a Project Evaluation Committee, acting as Secretariat of Industry and Commerce of the Ministry of Economy as the competent authorityand for its evaluation and resolution.
In this sense, the regulatory update aims to strengthen predictability, legal certainty and regulatory clarity for the development of strategic projects, particularly those with an export profile, contributing to the country's economic growth and competitiveness.
Given the technical scope of the modifications and the replacement of multiple regulatory provisions Investors, foreign trade operators and potentially affected parties are advised to refer to the official text of Decree 105/2026for a comprehensive analysis of its operational, customs, exchange and fiscal effects, taking into account that the rule is immediately applicable.
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