The collecting agency published the new tables with the billing amounts and other parameters to define the categories. Those that invoice more than $82 million must go to the general regime.
The Customs Collection and Control Agency (ARCA) From this Thursday until February 5, it enabled the system so that taxpayers can recategorize them in the Monotax, taking into account the new scales that govern according to the Consumer Price Index (CPI) published in January.
The content you want to access is exclusive to subscribers.
He scale adjustment reached 21%, which is the accumulated inflation between June and December 2024. With this, people who are in the highest scale will have a limit to remain in the simplified system of $82.3 million annually, while Those on the lowest scale will pay a fee of $32,221.32.


In a statement, the collecting agency also reported that as of January “ARCA developed Simplified Recategorization”. “From now on, once the taxpayer begins the process in the Monotributo portal, the system will automatically show the annual billing. If this number is correct, you can confirm the new category; however, if you need to modify the amount, you can edit it manually,” indicated the Ministry of Economy agency.
Furthermore, the recategorization It can be done from a cell phone through the ARCA Móvil app. The Simplified Recategorization will be available for monotributistas who only have electronic billing points of sale and who have 12 full months within the Monotributo.
How are the parameters and amounts to be paid now updated?
According to the article 52 of the Simplified Regime for Small Taxpayers (Law 24,977) the parameters are updated semiannually and for the current recategorization the CPI must be considered from July to December and for the next time, the indices from January to June.
When are monotributistas not obliged to comply with the recategorization?
- When they must remain in the same category, that is, the parameters of the current category were not modified.
- When it involves the start of activities and no more than 6 calendar months have passed.
How to pay the Monotax?
ANDThe monthly payment of the monotribute can be made until the 20th of the corresponding month. In this case, on February 20, the new amounts to be paid will be in force. Monotributistas of all categories must exclusively use electronic means to pay their obligations.
Through the Monotributo portal can corroborate the expiration date of each monotributo installment and the amount to be paid. Payment of fees can be done from an Electronic Payment Flyer (VEP), homebanking, ATM, credit card, automatic debit from bank account or virtual wallet.
What are the new categories and how much will they pay?
- Category A – Gross Income $7,813,063.45 Monthly amount to pay: tax component, $3,633. Total to pay when adding social security contributions: $32,221.
- Category B – Gross Income: $11,447,046.44 Monthly amount to pay: tax component, $6,904.57. Total to pay when adding social security contributions: $36,679.00
- Category C – Gross Income: $16,050,091.57. Monthly amount to pay:
- Services – Tax component: $11,871.01 – Total payable when adding social security contributions: $42,951.26.
- Sale of movable thing – Tax component: $10,901.95. Total to pay when adding social security contributions $ 41,982.19
- Category D – Gross Income: $19,926,340.10 Monthly amount to pay:
- Services – Tax component: $19,381.24 – Total to pay when adding social security contributions: $55,047.33
- Sale of movable thing – Tax component: $18,048.78 – Total payable when adding social security contributions: $53,714.87.
- Category E – Gross Income: $23,439,190.34 Monthly amount to pay:
- Services – Tax component: $36,339.83 – Total to pay when adding social security contributions: $77,946.73
- Sale of movable thing – Tax component: $28,829.60 – Total to pay when adding social security contributions: $70,436.50
- Category F – Gross Income: $29,374,695.90. Monthly amount to pay:
- Services – Tax component: $51,118.03 – Total to pay when adding social security contributions: $98,096.95
- Sale of movable thing – Tax component: $37,551.16 – Total to pay when adding social security contributions: $84,530.08
- Category G – Gross Income: $35,128,502.31. Monthly amount to pay:
- Services – Tax component: $93,029.96 – Total payable when adding social security contributions: $149,836.63.
- Sale of movable thing – Tax component: $46,514.98 – Total payable when adding social security contributions: $103,321.64.
- Category H – Gross Income: $53,298,417.30. Monthly amount to pay:
- Services – Tax component: $266,492.09 – Total payable when adding social security contributions: $340,061.68.
- Sale of movable thing – Tax component: $133,100 – Total to pay when adding social security contributions: $206,815.64.
- Category I – Gross Income: $59,657,887.55. Monthly amount to pay:
- Services – Tax component: $ $ 529,955.85 – Total to pay when adding social security contributions: $ 626,993.55
- Sale of movable thing – Tax component: $211,982.34 – Total to pay when adding social security contributions: $309,020.04
- Category J – Gross Income: $68,318,880.36. Monthly amount to pay:
- Services – Tax component: $$ 635,947.02 – Total to pay when adding social security contributions: $759,420.03.
- Sale of movable thing – Tax component: $254,378.81 – Total payable when adding social security contributions: $377,851.82
- Category K – Gross Income: $82,370,281.28. Monthly amount to pay:
- Services – Tax component: $890,325.83 – Total payable when adding social security contributions: $1,050,323.75.
- Sale of movable thing – Tax component: $296,775.28 – Total to pay when adding social security contributions: $456,773.19
Source: Ambito