Overview
- ARCA published the May table for the simplified tax known as Monotributo, confirming the same scales and monthly payments in place since February.
- The February–July semester was set using the July–December 2025 CPI change of about 14.28%, which ARCA applied at the start of the period.
- Key figures include a Category A monthly payment of $42,386.74 and a top annual billing cap of $108,357,084.05 in Category K.
- Exceeding the Category K cap or selling any single item over a unit price limit near $536,000 leads to exclusion to the general tax regime, with minor source differences on the exact cap.
- ARCA runs ongoing checks on bank deposits and card spending against declared income and can recategorize or expel taxpayers when inconsistencies appear.