Overview
- The recategorization window runs until February 5, 2026, and will set each taxpayer’s category for payments starting in February.
- New billing caps and monthly dues rise by roughly 14.29% under the second-half-2025 CPI update and apply through August 2026.
- Only those with parameter changes must recategorize, while recent registrants under six months are exempt and those with six to twelve months must annualize income.
- Taxpayers must verify gross income on an accrual basis, energy use, business floor space, annual rents, and the per-item sales cap of $613,492.31 for goods.
- ARCA can reclassify taxpayers based on data or levy fines up to 50%, and breaching Category K limits can lead to exclusion to the general regime.