Overview

• ARCA published new annual revenue caps on July 1 that range from ARS 7.8 million for Category A to ARS 82.37 million for Category K, and the recategorization window runs from July 15 to August 5.
• Monthly integrated fees for Category K top out at ARS 1.05 million, covering income tax, pension contributions and health insurance under the simplified regime.
• Monotributo thresholds are adjusted only twice a year based on accumulated inflation, leaving limits behind rising prices and prompting reclassification challenges.
• Exceeding monotributo caps forces taxpayers into the general autónomos system, where VAT, provincial turnover taxes and income levies up to 35% can apply.
• Under the general regime, total levies can approach 45% of gross invoicing compared with roughly 15% under monotributo, creating a steep disincentive for independent workers.