New ARCA Limits: Monthly Billing Allowance for Each Monotributista by Category

The semiannual update of the monotributo is now in effect and brings changes both in income limits and monthly amounts. Therefore, those registered must check if they remain within the scale that corresponds to them.

Although the official parameter is calculated based on the accumulated billing of the last 12 months, there is a reference that helps track income evolution. This control also allows for anticipating a possible recategorization and avoiding issues with the Revenue and Customs Control Agency (ARCA).

Monotributistas must take into account the new limits imposed by ARCA.

Indicative Monthly Billing Limit: How Much You Can Bill in Your Category Before Exceeding the Limit

ARCA has increased the Monotributo scales by 16.8% for the second half of 2026. The new annual limits are used to define the category of each taxpayer, so dividing those amounts by 12 provides a reference for monitoring billing month by month.

It is important to remember that this calculation is indicative. The tax authority bases its assessment on the income earned over the last twelve months and not on the result of a single monthly period. Here are the monthly billing values for each category:

• Category A: up to $1,000,784.20
• Category B: up to $1,466,265.23
• Category C: up to $2,055,874.53
• Category D: up to $2,552,387.62
• Category E: up to $3,002,352.61
• Category F: up to $3,762,638.28
• Category G: up to $4,499,649.91
• Category H: up to $6,827,055.03
• Category I: up to $7,641,646.83
• Category J: up to $8,751,043.27
• Category K: up to $10,550,903.23

In any case, exceeding this average in one month does not automatically mean losing the category, as what ARCA really analyzes is the accumulated billing of the last year. Additionally, the agency also considers other parameters, such as rental amounts, the area allocated to the activity, and electricity consumption when applicable.

Recategorization can be done until August 5, 2026 for those who have fallen outside the parameters of their category. On the other hand, those who keep all their indicators within the same range will not have to carry out any procedures.

Increase in the Fee: How Much Will Be Paid for Monotributo Starting August 2026

In addition to the new billing limits, ARCA confirmed the amounts that will start being paid from the due date in August. The values include the integrated tax, retirement contribution, and health insurance. The fees have been established as follows:

• Category A: $49,527.18
• Category B: $56,379.08
• Category C: $66,020.12 for services and $64,530.58 for the sale of goods
• Category D: $84,612.93 for services and $82,564.81 for the sale of goods
• Category E: $119,811.45 for services and $108,267.51 for the sale of goods
• Category F: $150,784.21 for services and $129,930.65 for the sale of goods
• Category G: $230,312.94 for services and $158,815.05 for the sale of goods
• Category H: $522,706.68 for services and $317,895.01 for the sale of goods
• Category I: $963,747.86 for services and $474,992.78 for the sale of goods
• Category J: $1,167,299.76 for services and $580,793.69 for the sale of goods
• Category K: $1,614,446.04 for services and $702,103.24 for the sale of goods

The fee corresponding to July maintains the previous amounts, while the new values will only impact payments due from August. The agency also recommends reviewing accumulated billing through the tools available on its portal, so that any category change can be detected in advance, which reduces the risk of an automatic recategorization.

If the agency verifies that a taxpayer has exceeded the maximum limit allowed to remain within the Monotributo, it may enforce their exclusion from the simplified regime and their incorporation into the General Regime, in addition to claiming the corresponding tax differences and interests.