The Customs authority for collection and control (ARCA) reported what the billing caps and the amounts corresponding to the monthly payment of the Monotributo fee were for the last month of the year before Recategorization This should be done in February.
When should the recategorization take place in 2026?
ARK defines what the first part of the schedule will look like Recategorization for the year 2026. This process is mandatory for all registered in the Monotributo who exceed the annual billing limits of the category in which they are registered.
In this sense, the recategorization procedure is essential for those who need to update their category according to the income and parameters collected in the last 12 months.
This is the way it is Recategorizing the monotribute This must be done in the following periods of 2026:
- First call: between the last days of January and the first days of February 2026
- Second call: after the middle of the year, in the month of August
How to recategorize the Monotributo
- Sign in ARK with the CUIT number and Tax Code.
- Enter the service “Monotribute”.
- Select option “Recategorization” (only appears if activated).
- Check those Gross income, surface, consumption and other parameters of the last year.
- Choose the one new category that corresponds to these values.
- Confirm the recategorization and introduce.
- Download or print it Constancy updated.
How much can be charged in each category of monotax?
In the latest update, the Customs Collection and Control Agency (ARCA) changed the annual billing limits for each of these items Monotribute categories.
They will be maintained throughout the month of December 2025 by January 2026, as the recategorization must take place in February with the new amounts set by the organization.
The current billing limits are therefore set on the following scale:
- Category A: $8,992,597.87
- Category B: $13,175,201.52
- Category C: $18,473,166.15
- Category D: $22,934,610.05
- Category E: $26,977,793.60
- Category F: $33,809,379.57
- Category G: $40,431,835.35
- Category H: $61,344,853.64
- Category I: $68,664,410.05
- Category J: $78,632,948.76
- Category K: $94,805,682.90
Monotax in December: How much does each category pay?
For the last month of December 2025, taxpayers registered with the Monotributo will have to pay the following amounts depending on the activity they carry out and the category in which they are registered with the Customs Administration Authority.
- A: $37,085.74
- B: $42,216.41
- C: $49,435.58 (Services) / $48,320.22 (Trade)
- D: $63,357.80 (Services) / $61,824.18 (Trade)
- E: $89,714.31 (Services) / $81,070.26 (Trade)
- F: $112,906.59 (Services) / $97,291.54 (Trade)
- G: $172,457.38 (Services) / $118,920.05 (Trade)
- H: $391,400.62 (Services) / $238,038.48 (Trade)
- I: $721,650.46 (Services) / $355,672.64 (Trade)
- J: $874,069.29 (Services) / $434,895.92 (Trade)
- K: $1,208,890.60 (Services) / $525,732.01 (Trade)
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