ARCA Sets Dec. 22 Monotributo Deadline, Confirms 2026 Recategorization Windows

Overview

• ARCA fixed a single due date of Monday, December 22, 2025 for all monotributo categories and CUIT endings, with late payment triggering interest and possible exclusion from the regime.
• December 2025 monthly amounts for categories A–K were published using IPC adjustments, covering the integrated tax, social security, and health components.
• Two mandatory recategorization periods were confirmed for 2026, occurring in late January to early February and again in August based on the prior 12 months of activity.
• The online recategorization process requires login with CUIT and tax key, selecting “Recategorizarme,” updating activity parameters, and generating form F.184 and a new payment credential.
• A December fee exemption applies to monotributistas who rent up to two properties, have no other registered activity, and register contracts in RELI, with the application filed under “Modificación locador de hasta 2 inmuebles – Beneficio Ley 27.737.”