The recategorization of the Monotributo is an obligation that registered taxpayers in the simplified regime must review twice a year. The procedure is carried out before ARCA and allows confirming whether it is appropriate to maintain, raise, or lower the category.
The agency also maintains the simplified recategorization modality, which displays the recorded billing and proposes a category to expedite the process. The next deadline will be on August 5.
When is the Monotributo recategorization due
The Monotributo recategorization must be carried out twice a year, according to the schedule established by ARCA.
By February 5.
By August 5.
For the August 2026 recategorization, the parameters corresponding to the period between July 2025 and June 2026 are taken into account.
If the deadline falls on a non-business day, the deadline may be moved to the next business day, according to the current tax calendar.
What parameters does ARCA analyze to change categories
To determine whether it is appropriate to modify the category of the regime, ARCA evaluates four main variables:
Gross income accumulated over the last 12 months.
Electricity consumed.
Accrued rents, when applicable.
Surface area dedicated to the economic activity.
If any of these parameters exceed or fall below the limits of the current category, the taxpayer must carry out the recategorization.
How to do the Monotributo recategorization step by step
The procedure is carried out online from the official ARCA portal.
Log in with CUIT and Tax Key.
Access the Monotributo service.
Select the option "Recategorize me".
Review the billing reported by the system.
Confirm or modify the data on income, rents, energy, and surface area.
Verify the resulting category.
Confirm the procedure and download the receipt.
