Overview
- The agency scheduled two mandatory windows for 2026 recategorizations, with the first running from late January to early February and a second in August.
- Taxpayers must review the last 12 months of billing, surface area, energy use and rentals to determine whether a category change is required.
- The procedure is online only through the Monotributo portal, where users log in with CUIT and clave fiscal, choose “Recategorizarme,” verify parameters and confirm.
- ARCA published updated annual revenue caps for categories A–K and the December 2025 monthly payment amounts, which serve as the basis for 2026 placements.
- Upon completion the system issues comprobante F.184 and a new payment credential, while registrants with less than six months in the regime are exempt from recategorizing now.