Overview
- ARCA set the 2026 annual billing caps from Category A $8,992,597.87 to Category K $94,805,682.90, which determine each taxpayer’s placement in the simplified regime.
- From January 2026, national monthly quotas apply by category and, from Category C onward, differ for services versus commerce (for example, C: $49,435.58 services / $48,320.22 commerce).
- AGIP’s Resolution N° 543/Agip/25 establishes a Monotributo Unificado in Buenos Aires City from January 1, 2026, with single monthly fees such as A $22,485, H $171,665 and K $237,015.
- The recategorización will run twice in 2026, with the first window between late January and early February and a second in August, and new categories take effect the following month.
- ARCA reinforced automated controls that enable reclassification or exclusion de oficio, including automatic baja after 10 consecutive months without payment and possible migration to the general regime if caps are exceeded.