Overview
- ARCA confirmed a 16.8% increase to Monotributo category limits that will take effect on August 1, 2026, and published the new monthly and annual thresholds to guide recategorizations.
- The semestral recategorización portal opened through August 5, 2026, and uses 12 months of activity from July 1, 2025 to June 30, 2026 to determine whether a taxpayer must change category.
- Recategorization is based on four objective parameters—12‑month gross income, rents devengados, surface area used for the activity, and annual electricity consumption—and ARCA offers a Recategorización Simplificada that auto‑suggests a category from electronic invoices.
- July quotas must be paid under the existing rates by the monthly due date (the 20th), while August payments will reflect the new scales; taxpayers must generate a Volante Electrónico de Pago (VEP) and use electronic channels to pay.
- ARCA charges resarcitory interest from the day after a missed payment, can drop a taxpayer from the regime after 10 months of nonpayment, and will automatically credit a refund of the tax component to those who pay 12 monthly quotas on time by debit automatic (50% refund if they paid 6–11 months) provided CBU and Domicilio Fiscal Electrónico are valid.