Overview

• Under the 2024 fiscal reform’s biannual indexation, ARCA reset Monotributo billing caps by 15.1%, raising annual limits from ARS 8.99 million (Category A) to ARS 94.8 million (Category K) effective August 1.
• Monthly Monotributo dues have climbed 15.1%, with Category A now paying ARS 37,085.74 and Category B ARS 42,216.41, and higher tiers adjusted proportionately.
• New Income Tax exemption floors for dependent employees kicked in for July payrolls, exempting gross salaries up to ARS 2.624 million for singles, ARS 3.054 million with two children, and ARS 3.464 million for married couples with two children, prompting employers to recalculate June deductions.
• A simplified digital recategorization system is live on ARCA’s web portal and mobile app, allowing eligible Monotributistas with electronic invoicing and over 12 months in the regime to confirm or amend their category using preloaded billing data.
• Contributors who miss the August 5 deadline or submit inaccurate information risk ex-officio reclassification by ARCA, which can adjust their category based on purchases, expenses or bank credits exceeding new limits.