Overview
- ARCA published updated Monotributo tables reflecting a 16.8% adjustment tied to first-half 2026 inflation and opened the semestral recategorization process with a deadline of August 5, 2026.
- The new category caps and monthly fees take effect from August 1 and taxpayers will pay the adjusted amounts starting with the August quota due later that month.
- Recategorization is based on the last 12 months of activity and must count accrued income rather than cash received while also considering rents, surface area and annual electricity use.
- ARCA can perform recategorizations of oficio using bank and platform data, will notify affected taxpayers through the Domicilio Fiscal Electrónico, and gives 15 days to appeal before applying the change.
- Smaller-category thresholds rose to about $12 million for Category A and roughly $126.6 million for Category K, a shift that will alter monthly tax, pension and health contributions and may push some taxpayers out of the simplified regime.