2026 enters a key stage for thousands of taxpayers. Until February 5, the Tax Collection and Customs Control Agency (ARCA) enabled the recategorization period.
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.
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.
