Overview
- The government is studying the elimination of the simplified monotributo regime, moving those taxpayers into the general autónomo system with a proposed monthly contribution scale of roughly $100,000 to $500,000 and allowing personal expense deductions.
- Reports say the plan would set Value Added Tax treatment using a floor equivalent to the current Monotributo Category F threshold.
- The package contemplates a single non‑taxable minimum for the Income Tax around an average 2025 salary of $1.7 million, with existing rate bands maintained.
- Employer contributions would be reduced for new hires, including people unemployed for six months and former monotributistas, under a hiring incentive scheme.
- Measures remain under review and were outlined to private‑sector groups, with the government seeking congressional debate from December 10 if extraordinary sessions are convened and citing IMF guidance to broaden formalization.