Overview
- The monthly Monotributo quota is due nationwide on 20 February 2026 for all categories with no CUIT-based staggering.
- ARCA applied a 14.29% update based on the second-half 2025 CPI, adjusting category limits and monthly amounts following the recategorization that closed on 5 February.
- Payments must be made electronically, with the sole exception of social monotributistas who may pay in person.
- Failure to pay on time can trigger interest, administrative sanctions, operational restrictions, loss of health coverage, automatic removal from the simplified regime, and transfer to the general regime.
- With the new scales, monthly quotas range roughly from $4,780.46 to $1,171,212.59 and, from category C upward, differ for services versus sales, prompting ARCA and advisors to urge taxpayers to verify their current category and billing.