The five rules a foreign company or technology brand meets first in Vaca Muerta, explained in plain language. This is general information, not legal or tax advice for your case.
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Law 27.742 (2024) gives large projects tax, customs and FX stability for 30 years. Minimum investments are USD 200 million in general, and USD 300 million for oil and gas transport and storage; Decree 105/26 added new oil and gas exploration and production projects from USD 600 million and extended the deadline to join until 8 July 2027.
By September 2026, 23 projects for about USD 50 billion had been approved, several in Vaca Muerta, such as the VMOS oil pipeline, Rincón de Aranda and Los Toldos II Este. For a supplier, RIGI matters because it tells you which projects have money committed for years.
Sources: Foreign Ministry summary · Decree 105/26 · approved projects
Operators and large service companies in Neuquén must prefer certified Neuquén suppliers and pass that obligation on to their contractors. A certified supplier wins if its price is within 9% or 6% of a non-certified one (depending on its tier), and at least 60% of what is contracted in each category must go to certified suppliers.
Certification is managed by Centro PyME-ADENEU and weighs local capital, local headquarters, local employment and the share of the tax base in Neuquén. A foreign company rarely qualifies alone; the usual paths are a joint venture (UTE) where a certified local partner holds at least 51% of profits, or a local subsidiary that builds its score over time.
Sources: Law 3338 · ADENEU registry
Ingresos Brutos is a provincial tax on gross revenue. If you invoice in more than one province, the Convenio Multilateral splits your tax base among them, usually by the average of revenue and expenses in each one, so you do not pay the full tax twice. Oil and gas services in Neuquén were taxed at 3.5% in 2024, plus surcharges by size in 2025; 2026 rates are set by Law 3541. Expect withholding and perception regimes from day one, which affect cash.
Sources: Convenio Multilateral overview · Neuquén tax law 2024
Neuquén made greenhouse gas and methane reporting mandatory for every upstream operator (Resolution 258/2025 and Disposition 1/2026): annual reports, a mandatory leak detection and repair program, rising quantification levels through 2030 and third-party verification. For technology brands this creates demand for continuous monitoring, aerial surveys and verification services.
Source: Marval O'Farrell Mairal
Since April 2025 (Central Bank Communication A 8226) companies can pay dividends abroad on profits from fiscal years starting on or after 1 January 2025; earlier profits still face restrictions. Companies remitted more than USD 4 billion in dividends between January and September 2026. FX rules still change often and should be checked before each structure decision.
Source: DolarHoy, Oct 2026
A foreign company can open a branch (article 118 of the Companies Law) or set up a local company. The Buenos Aires registry (IGJ) removed about two thirds of the requirements for foreign companies in May 2026 and now accepts digital apostilles. Our typical timelines are on the Vaca Muerta page.
Source: Universidad de Palermo, May 2026