This process is linked to the adjustment for inflation accumulated in the second half of 2024, and which defined an update in the billing limits and the amounts to be paid.
From the January 15 until the February 5monotributistas may carry out the semiannual recategorization of the system, as reported by the Customs Collection and Control Agency (ARCA).
This process is linked to the adjustment for accumulated inflation in the second half of 2024, which reached 21.14%and defined an update in the billing limits and amounts to be paid.
Monotax: new billing scales for 2025
As of the update, the Monotributo categories are formed as follows:
- Category A: gross income up to $7,813,530. Monthly tax: $32,223.
- Category B: income up to $11,447,730. Tax: $36,681.
- Category C: income up to $16,051,050. Tax: $42,954.
- Category D: income up to $19,927,530. Tax: $55,050.
- Category E: income up to $23,440,590. Tax:
- Estate: $77,951.
- Services: $70,440.
- Estate: $98,103.
- Services: $84,535.
- Estate: $149,845.
- Services: $103,328.
- Estate: $340,081.
- Services: $206,827.
- Estate: $627,030.
- Services: $309,038.
- Estate: $759,464.
- Services: $377,873.
- Estate: $1,050,386.
- Services: $456,800.
Step by step: how to recategorize yourself in the monotax
- Access the Monotributo Portal using CUIT and tax code.
- Once inside, select the option “Recategorization” by clicking the button “RECATEGORIZE ME”. This function is enabled during January and July because they are the only ones in which monotributistas can recategorize.
- The system will display the current category along with the limits set for each parameter. Before continuing, it is recommended to review the current categories to make sure which one applies. To do so, click “CURRENT SCALES”.
- To advance with the procedure, select “CONTINUE RECATEGORIZATION” and enter the amount invoiced in the last 12 months.
- The system will ask if a location to carry out the activity. If the answer is “NO”click “CONTINUE”. If you answer “YEAH”you must provide the details of the corresponding establishment.
- Finally, the system will calculate and display the corresponding category based on the information entered. If any error is detected, use the button “RETURN” to correct it; If the data is correct, click on “CONFIRM CATEGORY”.
Job recategorization
If the procedure is not carried out within the established period, ARCA may apply a job recategorizationconsidering the movements registered by the taxpayer during the previous semester.
Impact of recategorization
The update will allow many taxpayers to remain in the same category if their income was aligned with inflation. However, those whose incomes fell short of the general price increase could benefit from a downgradewhich will imply a lower monthly cost.
The measure seeks to keep the system updated in the face of the economic context and provide greater equity in the contribution of monotributistas.
Source: Ambito
