Overview
- The revised annual billing caps now range from $8,992,597.87 (Category A) to $94,805,682.90 (Category K) and remain in force through February 2026.
- Only Category K service providers face a monthly bill above $1.2 million, set at $1,208,890.60, with lower amounts across the rest of the table.
- ARCA set November 20 as the cutoff to avoid interest, and payments must be made electronically.
- Recategorization is limited to January and July, so taxpayers should verify their current category against the new thresholds before paying.
- The 100% waiver targets the integrated tax for small landlords who register contracts in RELI, hold no more than three properties, stay within Category K income, and it does not cover pension or health contributions; repeated nonpayment can lead to exclusion from the regime.