According to the reform introduced by last year’s fiscal package, the monotax has two semiannual recategorizations based on accumulated inflation. Last year the second was in August.
The Customs Collection and Control Agency (ARCA) must finish defining whether for the first recategorization of 2025 corresponding to the Simplified Regime the inflation accumulated between August and December will be taken or if it will use the one from the second half of 2024.
He data is key for those who are at the limit of the systemsince they would have to stop being monotributistas depending on whether one parameter or another is taken, and they would have to go to the general regime as registered responsible parties.
Assuming that the December inflation was 2.6% then the monotributistas who are in the category K whose current maximum billing amount today is $68,000,000 annually, They could go to a cap of between $79,560,000 and $82,280,000.
In the first case, It would be if ARCA adopts the criterion of 5 months from August to December. That is because the second recategorization of 2024 was delayed pending parliamentary approval of the fiscal package and regulations.
In the second case, If you used the six-month criterion, the billing amount would go up a little more. and they will have more chances of continuing as a monotributista. The fate of this group is determined by a difference of just $2,720,000 million in annual turnover.
Taking into account the evolution of Consumer Price Index (CPI), the increase could reach 21% or 17%. This value will directly impact monthly payments, billing limits, pension contributions and social work, as well as other parameters such as rents and energy consumption.
Until the last tax reform, the updates were linked to the evolution of retirements. With the new scheme, the inflation measured by ANSES between July and December 2024 is taken as a reference.
What would the January scales and fees look like with a 21% increase?
- Category A – Gross Income $7,804,500 Monthly amount to pay: Tax component: $3,630 – Total to pay when adding social security contributions: $32,186
- Category B – Gross Income: $11,434.50 Monthly amount to pay: Tax component: $6,897 – Total to pay when adding social security contributions: $36,638.80
- Category C – Gross Income: $16,032,500 Monthly amount to pay. Services – Tax component: $11,858 – Total payable when adding social security contributions: $42,904. Sale of movable property – Tax component: $10,890 – Total to pay when adding social security contributions: $41,936.18.
- Category D – Gross Income: $19,904,500 Monthly amount to pay: Services – Tax component: $19,360 – Total to pay when adding social security contributions: $54,987. Sale of movable property – Tax component: $18,029 – Total to pay when adding social security contributions: $53,656.
- Category E – Gross Income: $23,413,500 Monthly amount to pay: Services – Tax component: $36,300 – Total to pay when adding social security contributions: $77,861. Sale of movable property – Tax component: $28,798 – Total to pay when adding social security contributions: $70,359.30
- Category F – Gross Income: $29,342,500 Monthly amount to pay: Services – Tax component: $51,062 – Total to pay when adding social security contributions: $97,989. Sale of movable property – Tax component: $37,510 – Total to pay when adding social security contributions: $84,437.43.
- Category G – Gross Income: $35,090,000 Monthly amount to pay: Services – Tax component: $92,928 – Total to pay when adding social security contributions: $149,672 2. Sale of personal property – Tax component: $46,464 – Total to pay when adding Social security contributions: $103,208.40.
- Category H – Gross Income: $53,240,000 Monthly amount to pay: Services – Tax component: $266,200 – Total to pay when adding social security contributions: $339,689. Sale of movable property – Tax component: $133,100 – Total to pay when adding social security contributions: $206,588.96
- Category I – Gross Income: $59,592,500 Monthly amount to pay: Services – Tax component: $529,375 – Total to pay when adding social security contributions: $626,306. Sale of personal property – Tax component: $211,750 – Total to pay when adding contributions to social security: $308,681.35
- Category J – Gross Income: $68,244,000 Monthly amount to pay: Services – Tax component: $635,250 – Total to pay when adding social security contributions: $758,588. Sale of movable property – Tax component: $254,100 – Total to pay when adding social security contributions: $377,437.68.
- Category K – Gross Income: $82,280,000 Monthly amount payable: Services – Tax component: $889,350 – Total payable when adding social security contributions: $1,049,173 2. Sale of personal property – Tax component: $296,450 – Total payable when adding social security contributions: $456,272.55
Source: Ambito
