Argentina's tax agency ARCA raises monotributo limits and opens recategorization window

The Argentine tax collection agency ARCA announced new monotributo scales that will take effect on 1 August 2026. The limits for each income category were increased by 16.8 percent to match the first‑half‑year inflation reported by INDEC. New annual income ceilings run from $12,009,410.45 for category A up to $126,610,838.75 for category K, with intermediate values for categories B‑J.

Monthly contribution amounts were likewise raised and will apply from the 20 August 2026 payment deadline. ARCA opened a recategorization period that runs until 5 August 2026, allowing taxpayers to adjust their category without penalty. The process can be completed online through the Monotributo portal using a simplified recategorization tool that automatically displays the taxpayer’s recorded annual turnover. Taxpayers who have not changed the parameters that determine their category, or who have been active for less than six months, are not required to file.

ARCA also warned that it may automatically reassign categories when inconsistencies are detected, with an electronic notice and a 15‑day appeal window.