The recategorization of monotax By 2025 it is already enabled, with significant modifications in the permitted maximum income, the values of each category and the monthly contributions. These updates, which reflect an adjustment of 21.14% based on inflation of the second semester of 2024, offer a renewed frame for those who are within the simplified regime.
New maximum income and amounts by category
The monotax stops according to which the categories of this regime are set are updated from the variation of the December 2024 consumer price index. This month, INDEC (National Institute of Statistics and Census) reported that this variable was 2.7% for December. As the categories are updated semiannually, the total amount of increase is the equivalent of adding the IPC of that period. Made that operation, That index is 21.14%. In this way, these are the values that appear in the official site of Arca:
The contributions were also updated:
- Category a: $ 3,633.98 (Integrated Tax); $ 11,871.01 (contributions to SIPA); $ 16,716.32 (Social Work Contributions); Total: $ 32,221.32.
- Category b: $ 6,904.57 (Integrated Tax); $ 13,058.11 (Contributions to SIPA); $ 16,716.32 (Social Work Contributions); Total: $ 36,679.00.
- Category c: $ 11,871.01 (Integrated Tax); $ 14,363.92 (contributions to SIPA); $ 16,716.32 (Social Work Contributions); Total: $ 42,951,26.
- Category d: $ 19,381.24 (Integrated Tax for Services) or $ 18,048.78 (Integrated Tax for Sale of Movable Things); $ 15,800.32 (contributions to SIPA); $ 19,865.77 (Social Work Contributions); Total: $ 55,047.33 (services) or $ 53,714.87 (sale of furniture).
- Category e: $ 36,339.83 (Integrated Tax for Services) or $ 28,829.60 (Integrated Tax for Sale of Movable Things); $ 17,380.35 (contributions to SIPA); $ 24,226.55 (Social Work Contributions); Total: $ 77,946.73 (services) or $ 70,436.50 (sale of furniture).
- Category f: $ 51,118.03 (Integrated Tax for Services) or $ 37,551.16 (Integrated Tax for Sale of Movable Things); $ 19,118.38 (Contributions to SIPA); $ 27,860.54 (Social Work Contributions); Total: $ 98,096.95 (services) or $ 84,530.08 (sale of furniture).
- Category g: $ 93,029.96 (Integrated Tax for Services) or $ 46,514.98 (Integrated Tax for Sale of Movable Things); $ 37,472.03 (contributions to SIPA); $ 30,040.93 (Social Work Contributions); Total: $ 149,836.63 (services) or $ 103,321.64 (sale of furniture).
- Category h: $ 266,492.09 (Integrated Tax for Services) or $ 133,246.04 (Integrated Tax for Sale of Movable Things); $ 26,765.73 (contributions to SIPA); $ 36,097.56 (Social Work Contributions); Total: $ 340,061.68 (services) or $ 206,815.64 (sale of furniture).
- Category I: $ 529,955.85 (Integrated Tax for Services) or $ 211,982.34 (Integrated Tax for Sale of Movable Things); $ 52,460.84 (contributions to SIPA); $ 44,576.86 (Social Work Contributions); Total: $ 626,993.55 (services) or $ 309,020.04 (sale of furniture).
- J: $ 635,947.02 (Integrated Tax for Services) or $ 254,378.81 (Integrated Tax for Sale of Movable Things); $ 73,445.18 (Contributions to SIPA); $ 50,027.83 (Social Work Contributions); Total: $ 759,420.03 (services) or $ 377,851.82 (sale of furniture).
- Category k: $ 890,325.83 (Integrated Tax for Services) or $ 296,775.28 (Integrated Tax for Sale of Movable Things); $ 102,823.25 (Contributions to SIPA); $ 57,174.67 (Social Work Contributions); Total: $ 1,050,323.75 (services) or $ 456,773.19 (sale of furniture).
Recategorization: deadlines and process
The procedure must be carried out before February 5 on the ark website or through its mobile app. Taxpayers must verify their turnover of 2024 and other parameters such as use of premises, electrical energy consumed and rental amount, to determine if a category change corresponds.
Those who do not carry out recategorization could be relocated ex officio by Arca, which will notify any decision at the taxpayer’s electronic tax domicile.
Modifications in the Social Works System
Since October 2024, new monotributistas or those who wish to change social work can choose only among the 30 entities registered in a special register, available on the website of the Superintendence of Health Services.
Incentives and reintegrates
Monotributistas who paid promptly for 2024 by automatic debit will receive a reimbursement equivalent to one month of the integrated tax, which will be accredited in March.
Upcoming updates
The values of the monotax tables will be updated twice a year: in January and July, taking as reference the semiannual inflation. This seeks to maintain the parameters aligned with economic evolution.
This new scheme reinforces the need for taxpayers to keep their data updated and are attentive to the deadlines established by ARCA.
Source: Ambito
I am an author and journalist who has worked in the entertainment industry for over a decade. I currently work as a news editor at a major news website, and my focus is on covering the latest trends in entertainment. I also write occasional pieces for other outlets, and have authored two books about the entertainment industry.
