
Historic tax reduction: the new simplified tax regime reaches almost US$74,500 per year
The update to the simplified regime raises the annual billing cap to $95 million pesos ($209,439,000)
The monotributo regime will be updated with a historic measure: the annual billing cap will rise to $95 million (US$ 74,500 at the current exchange rate), representing a strong signal of real tax reduction. This figure represents an unprecedented improvement for small taxpayers and independent professionals.
In December 2023, the cap did not even reach US$ 8,000 per year, which excluded thousands of workers from the simplified regime, pushing them into the general regime, with greater administrative and tax burdens. With this measure, the system once again resembles the original scheme prior to 2003, when monotributo was conceived as a real tool for tax inclusion.
The modification will be applied after the release of the June inflation data from INDEC, which closed at 1.6%, enabling the adjustments provided for in the fiscal package approved by Congress in 2024. So far this year, accumulated inflation is around 15.1%.

The measure not only adjusts the billing limit, but also the monthly installments, which will increase in line with inflation. Nevertheless, the net impact is a significant tax cut in real terms: more is paid on considerably higher income, which reduces the effective tax burden.
Mandatory recategorization
ARCA reminds monotributistas that they must complete the semiannual recategorization before August 5. The system will report the total billed in the last 12 months and will suggest the corresponding category. If the taxpayer takes no action, the recategorization will be carried out automatically.
A new era in taxation
The increase of the cap to $95 million is a far-reaching reform that restores monotributo's original purpose: to facilitate the inclusion of independent workers in the tax system, without overwhelming them with disproportionate tax requirements.
Unlike previous years, when inflation quickly eroded the caps and distorted the regime, this time a correction of historic magnitude has been achieved.
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