ARCA established that monotributistas won't pay taxes if they meet this requirement.

The Government of Javier Milei, through the Revenue and Customs Control Agency (ARCA), announced that a group of taxpayers under the Simplified Regime for Small Taxpayers (RS) may be exempt from the monthly monotributo payment.

The measure, established through Resolution 5546/2024, aims to alleviate the tax burden of those adhering to the regime and, at the same time, promote rental contracts.

The exemption specifically applies to monotributistas who earn income from property rentals and meet the following requirements:

• Be registered in the Simplified Regime and own up to two rental properties.
• Not be registered in other activities within the monotributo.
• Declare the rental contracts in the Real Estate Lease Registry (RELI).

Meanwhile, taxpayers who meet the conditions to access the exemption must follow these steps to complete the process:

• Access the Monotributo website.
• Register in the option "Modification landlord of up to 2 properties - Benefit Law 27.737".
• Inform the period from which the exemption from payment applies.
• Declare the service in the "Registry System" with a tax key, selecting the activity "681098 - Real estate services performed on own account with own or leased assets".
• Verify that the rental contracts are correctly registered in the Real Estate Lease Registry (RELI).

The monotributo categories

The caps for the categories in March 2025 were established as follows:

• Category A: $7,813,063.45 annually
• Category B: $11,447,046.44 annually
• Category C: $16,050,091.57 annually
• Category D: $19,926,340.10 annually
• Category E: $23,439,190.34 annually
• Category F: $29,374,695.90 annually
• Category G: $35,128,502.31 annually
• Category H: $53,298,417.30 annually
• Category I: $59,657,887.55 annually
• Category J: $68,318,880.36 annually
• Category K: $82,370,281.28 annually

These values determine the range of annual income allowed to remain within each category and, if exceeded, taxpayers must recategorize.

The amounts to pay

According to the information provided by ARCA, the amounts corresponding to each monotributo category are as follows:

Category A: integrated tax of $3,633.98, social security contribution of $11,871.01, and social security coverage of $16,716.32. Total to pay: $32,221.31.

Category B: integrated tax of $6,904.57, social security contribution of $13,058.11, and social security coverage of $16,716.32. Total to pay: $36,679.

Category C: integrated tax of $11,871.01 for services and $10,901.95 for goods trade, with a social security contribution of $14,363.92 and social security coverage of $16,716.32. Total to pay: $42,951.25 for services and $41,982.19 for goods trade.

Category D: integrated tax of $19,381.24 in services and $18,048.78 in goods trade, plus a social security contribution of $15,800.32 and social security coverage of $19,865.77. Total to pay: $55,047.33 in services and $53,714.87 in goods trade.

Category E: integrated tax of $36,339.83 in services and $28,829.60 in goods trade, with a social security contribution of $17,380.35 and social security coverage of $24,226.55. Total to pay: $77,946.73 in services and $70,436.50 in goods trade.

Category F: integrated tax of $51,118.03 for services and $37,551.16 for goods trade, social security contribution of $19,118.38, and social security coverage of $27,860.54. Total amount: $98,096.95 in services and $84,530.08 in goods trade.

Category G: integrated tax of $93,029.96 in services and $46,514.98 in goods trade, added to a social security contribution of $26,765.73 and social security coverage of $30,040.93. Total to pay: $149,836.62 for services and $103,321.64 for goods trade.

Category H: integrated tax of $266,492.09 in services and $133,246.04 in goods trade, along with a social security contribution of $37,472.03 and social security coverage of $36,097.56. Total to pay: $340,061.68 in services and $206,815.63 in goods trade.

Category I: integrated tax of $529,955.85 in services and $211,982.34 in goods trade, plus a social security contribution of $52,460.84 and social security coverage of $44,576.86. Total to pay: $626,993.55 in services and $309,020.04 in goods trade.

Category J: integrated tax of $635,947.02 for services and $254,378.81 for goods trade, with a social security contribution of $73,445.18 and social security coverage of $50,027.83. Total to pay: $759,420.03 in services and $377,851.82 in goods trade.

Category K: integrated tax of $890,325.83 in services and $296,775.28 in goods trade, with a social security contribution of $102,823.25 and social security coverage of $57,174.67. Final amount: $1,050,323.75 for services and $456,773.20 for goods trade.