Argentina announces monotributo recategorization deadline and 2026 pension calculations

The tax authority ARCA has set the final date for monotributo recategorization to Wednesday, 5 August. Taxpayers must review their income, expenses and other parameters for the past 12 months and determine whether to stay in the same category, move up or down. If a required change is not made, ARCA can reclassify the taxpayer automatically, calculate any owed differences and notify the contributor electronically within ten business days. Affected contributors may appeal the decision within 15 days.

Separately, the government has outlined the pension amount for retirees with 30 years of contributions starting in August 2026. The calculation uses the contributor’s last registered category, applies the mobility formula based on the salary index and ANSES revenue, and incorporates a 70,000‑peso bonus under Decree 274/2024. Increases will follow the official inflation rate and be adjusted quarterly. The schedule for pension payments in August 2026 has also been published by ANSES.