Argentina Monotributo Recategorization Calculator
Argentina · Self-employedCompare your current Monotributo category against the one that would apply based on your income over the last 12 months and your physical parameters, and see how much margin you have left before needing to change. ARCA (formerly AFIP) recategorizes twice a year: in February and in August.
How is it calculated?
The estimated category comes from the same rule as the category calculator: the highest one required by any parameter (gross income over the last 12 months, floor area, electricity, and rent; for selling goods, also the unit price). If the estimated category is higher than your current one, you need to move up; if lower, you could move down; if it matches, you stay the same. The margin before exceeding your category is your current category's cap minus your income; the margin to the maximum cap is category K's cap minus your income. The caps are those in effect since 08/01/2026. Those with less than 6 months of activity don't go through the ordinary recategorization.
Examples
You're in category C and billed 20,000,000
You stay in category C. You used 81.07% of the limit (24,670,494.31) and have 4,670,494.31 left before exceeding it.
You're in category B but billed 30,000,000
You need to move up to category D. You exceeded B's cap by 12,404,817.26.
You're in category D but billed 15,000,000
You could move down to category B, with a lower payment.
When Monotributo recategorization happens
The estimated category is the highest one required by any of your parameters. If it's higher than your current one, you need to move up; if lower, you could move down and pay less. The margin tells you how much you can bill before needing to change.
Each category's payment is in the Monotributo payment calculator; if you want to see all categories and their caps, use the Monotributo category calculator.
| Period | What's evaluated |
|---|---|
| February | Your parameters from the last 12 months |
| August | Your parameters from the last 12 months |
Sources
- ARCA (Argentine tax authority, formerly AFIP) — Monotributo: categories, caps, and payments in effect since August 1, 2026 — in effect since August 2026 · reviewed on September 24, 2026