The new uniform monotax comes into force in January in the city of Buenos Aires (CABA)which allows the payment of mono-tax and gross income tax in a single transaction.
It will reach 200,000 taxpayers of the district with a gross income not exceeding $94,805,682.90 in a 12-month period, the maximum limit in force since July, which will be updated in January to adjust for inflation.
In October, the Government of Buenos Aires passed Joint General Resolution 5769/25 joined the national unified monotax regime which will come into force in 2026 and thus the Single Tax System (SUT). Customs authority for collection and control (ARK).
The measure benefits monotributists with tax residency in CABA who pay gross income from the middle $44,970 in category A (the lowest) and $474,030 in category K (the highest). “In this way, the administrative burden on taxpayers in this jurisdiction will be reduced and their tax compliance will be simplified,” ARCA explained.
“The uniform mono tax eliminates the duplication of formal obligations. Previously one taxpayer.” I had to make two separate payments (Monotax and Gross Income), with two different maturities, two different payment systems and two parallel administrative documents. Now, With a single monthly operation you fulfill both obligations Taxes, thereby reducing time and administrative effort and minimizing operational errors,” the organization emphasized.
“Standardization makes access to information easier: Payment visualization and management is centralized via the ARCA checking account. This way, Monotributistas from Buenos Aires can keep track of their monthly payments and manage your outstanding balances in a single digital environment, eliminating the need to conduct debt procedures across multiple organizations and facilitating compliance through unified management,” he added.
And he pointed out that “this incorporation This also results in advantages for the city’s tax administration.This ensures greater transparency and makes it easier to access tax regulation.”
The city government’s entry is in addition to measures already implemented by other provinces: Entre Ríos, Mendoza, Córdoba, San Juan, Jujuy, Salta, Río Negro, Buenos Aires, Neuquén, Santa Cruz, Chaco, Catamarca and Tierra del Fuego.
From January 1, 2026, accession and data change They are formalized exclusively through the Monotribute section on the ARCA portal.
Those who are exempt from paying gross income are also taken into account.although the organization made it clear that membership does not mean paying the tax. “It will depend on the disease,” they noted.
Taxpayers already registered in the monotax and in the simplified regime of tax on gross income of the city They will be officially (automatically) integrated into the new system. This means they don’t have to do any paperwork.
By joining the national monotaxe CABA taxpayers must declare their status against the tax on gross income to be included in the simplified CABA system.
A clear proof of payment is generated (Form F. 1520), which contains the Unique Magazine Code (CUR), which includes the following concepts: Integrated tax contributions to the SIPA and the National Health Insurance System (if applicable) and tax on gross income of the CABA Simplified Regime.
The frequency of gross income payments will be changed: will be changed from bi-monthly to monthlyTherefore, exceptionally in January, the corresponding amount for November and December is paid for gross income, as well as the Single Monotax, which includes both payments (Monotax and gross income for January). Starting in February, payments will be made monthly.
CABA Simplified Regime Taxpayers They are placed in the same category that they have in the national monotaxprovided that this category is provided for in the CABA regulations.
Changing the category of national monotax automatically leads to an ex officio recategorization in the CABA Simplified Regime.
In the meantime, cancellation of registration due to death, cessation of activity or resignation, as well as total exclusion provided for by ARCA, is possible. automatically leads to deregistration or exclusion from the local simplified regulation. Likewise, an ex officio exclusion by AGIP will be reported to ARCA so that it can assess its impact on the national regime.
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