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Argentina Opens Simplified Monotributo Recategorization as Thresholds Rise 15.1%

Taxpayers can complete their recategorization on ARCA’s digital portal by August 5 using auto-populated billing data from the past year

Monotributo
El esquema del impuesto a las ganancias se actualiza por inflación, pero los efectos no se percibirán de manera total en los próximos meses
Los contribuyentes inscriptos en el monotributo deberán recategorizarse en caso de que les corresponda.
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Overview

  • The CPI-based 15.1% adjustment lifts the annual billing cap from 82 million to 95 million pesos and boosts monthly quotas by roughly 15%
  • The recategorization window runs from July 15 through August 5, with the new scales taking effect August 1 and remaining in place until January 2026
  • ARCA’s web portal and mobile app automatically display a user’s last 12 months of revenue and allow manual corrections before confirming a category
  • Only monotributistas with electronic invoicing points of sale and 12 full months in the regime can use the simplified process, and ARCA may recategorize noncompliant filers ex officio
  • Mandated by Law 24.977, these semiannual reviews aim to keep the simplified tax regime aligned with inflation and prevent bracket creep