Argentina's Monotributo Tax Regime to Increase Payment Thresholds in August

Argentina's "Monotributo" simplified tax regime is set for a significant update in August, with the maximum annual billing threshold rising from roughly 108 million pesos to approximately 126 million pesos. This adjustment, driven by a 16.8% increase reflecting the first half of the year's inflation rate, will also recalibrate the income ranges for each of the scheme's categories and the monthly payments required from contributors.

The law mandates two annual updates to the Monotributo table, in January and July. The current adjustment uses the accumulated Consumer Price Index (IPC) from January to June. Monotributistas will need to assess their financial situation against the new billing limits for the second recategorization of 2026, a process that must be completed by August 5th. The revised monthly payment amounts, incorporating the 16.8% increase, will take effect in August.

According to data from the Undersecretariat of Social Security, over 53% of the approximately 4 million Monotributo participants are in the lowest category (Category A). For this category, the annual income ceiling will increase from just over 10 million pesos to about 12 million pesos, averaging around 1 million pesos per month. The estimated monthly payment for Category A is expected to rise from 42,386 pesos to 49,508 pesos.

While all categories will see their maximum billing, tax, and contribution amounts increase by 16.8%, minor differences may appear in official figures due to rounding. The highest category, Category K, previously had different billing limits for commerce and services, but a 2024 reform unified these. However, payment amounts continue to differ based on activity.