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ARCA Sets 2026 Monotributo Scales and Opens Recategorization Through Feb. 5

The change indexes caps, quotas, other parameters by 14.28% based on second‑half 2025 inflation.

Overview

  • ARCA published the updated Monotributo tables for 2026, which take effect for payments due from February.
  • The recategorization window is now live in the ARCA portal until February 5, requiring users to review the last 12 months and accept or correct their category.
  • Annual revenue caps now range from Category A at $10,277,988.13 to Category K at about $108.35 million.
  • Updated monthly quotas begin in February, with amounts set by category and, in higher bands, differing for services versus goods.
  • Contributors with unchanged parameters are kept in their current category automatically, while noncompliance when recategorization is required can lead to surcharges or retroactive adjustments.