Overview
- INDEC’s 2.8% December CPI sets July–December inflation near 14%, prompting ARCA to update Monotributo and fourth‑category Income Tax parameters with administrative effect from January 1.
- Monotributo annual billing limits rise proportionally, moving Category A to roughly $10.27 million and the top Category K beyond $108 million for 2026.
- Monthly Monotributo quotas increase about 14% from February, with estimates placing Category A near $42,000 and top‑tier services in Category K around $1.38 million (about $600,000 for commerce).
- Income Tax deductions and the non‑taxable minimum shift upward by roughly 14%, putting the gross monthly floor near $3 million for a single worker without children and about $4 million for a married worker with two; employers must refund or offset any over‑withholding once payroll systems update.
- ARCA will publish the official tables and open recategorization using the past 12 months of billing through February 5, while the City of Buenos Aires joins the Monotributo Unificado for roughly 214,000 taxpayers.