RIGI for beginners: what changes for lithium mining
The Large Investment Incentive Regime reshaped the board. What it offers, who is already in, and until when you can apply.
What the RIGI is
The RIGI is a regime created by the Ley Bases in 2024 for investments above US$200 million in strategic sectors such as energy and mining. It offers a reduced 25% income-tax rate, accelerated depreciation, exemption from import tariffs on capital goods, FX benefits and — crucially — regulatory stability for 30 years.
For lithium projects, which require large upfront investment and long maturation timelines, that predictability can be decisive for their viability.
Who is already in
Lithium concentrates around US$4,665 million in the regime. Approved projects include Rincón (Rio Tinto, US$2,724M), Hombre Muerto Oeste (Galan Lithium, US$217M) and the Phase II of Sal de Oro (POSCO). Others, such as Sal de Vida and the Centenario expansion, are pending or preparing their submissions.
One thing to keep in mind: the window to file new applications closes in July 2026, with a possible — not yet official — extension to 2027.