Overview
- INDEC’s 2.8% December CPI sets second‑half 2025 inflation near 14%, triggering automatic January adjustments to Monotributo and the fourth‑category Income Tax.
- ARCA said the new tables will be published in the coming days; Monotributo’s higher monthly quotas apply from February 1, while updated Income Tax scales are effective from January 1.
- Monotributo annual caps rise to about ARS 10.2 million for Category A and roughly ARS 108.3 million for Category K, and categories A–E pay under ARS 100,000 per month.
- Employers must reprocess payrolls using the new scales and refund or credit any excess withholdings once systems are updated.
- For employees, the tax starts near ARS 3 million gross for single workers and about ARS 4 million gross for married workers with two children, and monotributistas can recategorize until February 5.