Overview
- A government draft under discussion would eliminate the Monotributo and migrate current enrollees to the general autónomo regime, a move officials frame as formalization.
- For autónomos, the draft outlines monthly contributions in a roughly AR$100,000–500,000 range, permits personal expense deductions, and sets an IVA threshold near Monotributo Category F at about AR$3 million per month.
- The package contemplates a single Income Tax minimum around an average salary of AR$1.7 million in 2025, with deductible expenses capped near AR$5 million and current rate bands maintained.
- Labor measures under review include lower social contributions for new hires, with employer costs potentially near 17% for targeted incorporations, plus a mandatory severance fund; Luis Caputo said he is considering a three‑point cut in employer charges.
- Officials have not formally filed the plan and urged caution on specifics, while tax specialists warn an abrupt shift could be chaotic and say 2.1–3.2 million people could be affected, with provincial tax systems also needing adjustments.