How do I know which Monotributo category applies to me?

Your category is determined by your gross income over the last 12 months. If you sell goods, the size of your premises, electricity consumption and maximum unit price also count. The calculator compares your data with the current limits of each category and shows which one applies.

When do I have to recategorize under Monotributo?

Recategorization is twice a year: in January and in July, based on the income of the previous 12 months. If your income exceeds your current category limit, or falls below a lower one, you must change category.

Monotributo Calculator 2026 — Which category applies to me?

What is Monotributo? It is Argentina's simplified tax regime for small taxpayers (individuals and some small businesses). A single fixed monthly payment covers three items: the integrated tax (replaces VAT and Income Tax), the pension contribution (SIPA) and health insurance (obra social). All amounts are in Argentine pesos (ARS).

Type of activity

🛠️ Services 📦 Sale of goods 🏠 Property rental

Annual gross income

Last 12 months (or annual projection)

ARS 0

0 32M 65M 97M 130M+

Or enter the exact amount (ARS)

Pension status

I am retired Exempt from SIPA and health insurance. I contribute to a provincial or professional pension fund Exempt from SIPA; health insurance still applies. I am also a salaried employee Exempt from SIPA and health insurance under Monotributo (already covered by your employment).

Health insurance dependents Family members covered. Each one adds the same health insurance amount.

Enter your income to see your category

📊 Current categories — Since 08/01/2026 (monthly amounts in ARS)

Cat.	Annual income cap	Tax (services)	Tax (goods)	SIPA	Health ins.	Total services	Total goods

Values in force since 08/01/2026 per ARCA resolution. Health insurance shown for an individual without dependents. The integrated tax may be zero for retirees, landlords of up to 2 properties and other special cases. Verify at arca.gob.ar.

📅 Semi-annual recategorization

January

You review the income accumulated from January to December of the previous year. If you exceeded your current category limit, or your income fell into a lower category, you must recategorize.

July

You review the income accumulated over the previous 12 months (July to June). The deadline is the last business day of the month (January or July).

⚠️ Exclusion from the regime: when gross income over the last 365 days exceeds the category K cap (ARS 126,610,839), you are automatically excluded from Monotributo and must register as a Registered Taxpayer (Responsable Inscripto) from the 1st day of the following month.

🔄 Benefits when moving to Registered Taxpayer — Bridge regime (Law 27,618)

When moving to the general regime, Law 27,618 grants two compatible benefits. They do not overlap: each applies to a different period.

Benefit 1 — Permanent regime Art. 9 Law 27,618 → Art. 21.1 Law 24,977

When it applies: in the tax year in which the exclusion from, or withdrawal from, Monotributo occurred.

VAT

You may compute the input VAT of the 12 months before leaving Monotributo: all purchases of goods and services invoiced with VAT itemized.

Income tax

Deduction of the net expenses of the 12 months before leaving Monotributo, for the same period.

Benefit 2 — Voluntary regime Art. 12 Law 27,618 → Art. 21.2 Law 24,977

When it applies: starting with the January VAT return of the year after the switch, for 3 years.

VAT — Stepped reduction of the balance payable

50%

Year 1

30%

Year 2

10%

Year 3

No income tax benefit under this regime.

⚠️ Both benefits are compatible and can be applied together, since they cover different periods. Talk to an accountant about your specific situation before switching regimes.

🧾 Monotributo Calculator