Overview
- ARCA fixed a single December due date for all monotributistas on Monday, December 22, 2025, with missed payments risking interest charges and possible exclusion from the regime.
- Electronic payment options include generating a VEP for homebanking, Pago Mis Cuentas or QR, with alternatives such as ATMs, direct debit, credit cards and the ARCA e‑wallet; credit card postings can take up to 10 business days.
- Current category thresholds were adjusted by the Consumer Price Index and remain in force until February 2026, with published December amounts including the integrated tax, pension contribution and health insurance component.
- For 2026, ARCA scheduled two mandatory recategorization windows in late January to early February and in August, to be completed online by logging in with CUIT and tax key, updating parameters and generating form F.184.
- Landlords may claim a December exemption under Resolution 5546/2024 if they rent up to two properties, have no other monotributo activities and register contracts in RELI, applying through the specified online process.