The process can be carried out online, both from the agency's official website and from the mobile application, and it includes new brackets and installments updated according to inflation.
Placa de la Agencia de Recaudación y Control Aduanero.
Monotax 2026: how to carry out the recategorization step by step
ARCA has once again launched the simplified recategorization, a system that allows taxpayers to complete the procedure quickly and with preloaded data. The system automatically displays the billing for the last 12 months.
The taxpayer can accept the suggested category or modify the amounts if they detect differences with their actual income. This option is available for those who have electronic invoicing and at least one full year within the regime.
Who is required to recategorize
Recategorization is mandatory for those who have changed their level of income, affected area, electricity consumption, or rentals. Those who remain in the same category or have been registered for less than six months are exempt.
In cases where there are more than six months of activity but less than one year, an annual projection is made using the recorded billing.
Which parameters ARCA analyzes for Monotax 2026
To define the corresponding category, ARCA evaluates the accumulated values of the last 12 months. The criteria include gross income, electricity consumed, accrued rentals, and area allocated to the activity.
Qué parámetros analiza ARCA para el Monotributo 2026
This data makes it possible to determine whether the taxpayer must move up, move down, or maintain their current category.
New brackets and installments for Monotax 2026
The Monotax 2026 brackets were updated based on the Consumer Price Index. Category A allows income of up to $10,277,988, while category K reaches a ceiling of $108,357,084.
The monthly installments were also adjusted. They range from $4,780 in category A to more than $1,170,000 in category K for services.
El proceso para pedir el prestamo de Mercado Pago
What happens if the recategorization is not carried out
Failure to complete the procedure before February 5 may result in penalties. ARCA may impose fines, require retroactive payments, and recategorize the taxpayer ex officio.
In addition, exceeding the authorized ceilings without regularizing the situation may imply exclusion from the simplified regime and transfer to the general regime.
