INDEC Inflation Triggers Argentina’s New Income Tax and Monotributo Scales for 2026

Overview

• INDEC reported December inflation at 2.8%, putting July–December 2025 at about 14% and activating the automatic update of both regimes.
• ARCA published 2026 Monotributo quotas, with categories A–E paying under $100,000 per month and examples ranging from $37,085.74 (A) to $89,714.31 (E) for services.
• Income tax parameters were recalibrated, including a non-taxable minimum of $5,036,140.63 and a new reference floor for a single worker without children near $3,177,083 gross per month.
• Although dated January 1, the updated amounts will be applied in practice from February 2026 for withholdings and monthly Monotributo payments.
• ARCA reminded taxpayers that annual turnover over the category limit requires recategorization or exit to the general regime based on the past 12 months of billing.