How the uniform mono tax benefits small taxpayers

ARCA introduced the Unified Monotributo as part of a strategy to simplify tax compliance for small taxpayers

12/13/2025 – 5:05 p.m

The Customs Collection and Control Agency (ARCA) developed the uniform monotax as part of a strategy to simplify tax compliance for small taxpayers. The measure aims to combine national, regional and, in some cases, local taxes into a single payment. In fact, procedures and administrative burdens are reduced.

This system arises in the context of tax modernization and coordination between the nation and the provinces, with each jurisdiction deciding whether to join or not. With its implementation, ARCA aims to facilitate the management of those carrying out activities within a single province and promote more efficient and transparent collection.

What is ARCA unified monotaxy?

The Unified Monotributo is a system that combines national, provincial and, in some cases, municipal tax obligations into a single monthly payment. Therefore, the taxpayer pays in a single installment the national monotributo tax, pension contributions, social work and gross income tax of his jurisdiction. In this way, you avoid submitting declarations and payments to different organizations multiple times.

Its main goal is to simplify the tax life of small taxpayers, reduce procedures and promote greater formalization of the economy. In addition, by centralizing administration, the system seeks more efficient coordination between ARCA, provincial authorities and participating municipalities to ensure a more transparent and accessible system.

How and who can access the ARCA Unified Monotribute

Persons who are already registered in the National Monotax System and carry out their activities in a province that is a member of the system can join the Single Monotax System. This means only taxpayers whose billing, customers or services are located in a participating jurisdiction can access the system.

However, anyone who operates in more than one province, falls under the Multilateral Agreement or carries out activities that exceed the monotax income limits cannot join. On the other hand, those who meet the requirements will be able to carry out all operations through a single portal, without having to manage gross income or municipal taxes separately.

Registration of the ARCA Unified Monotribute

Those who were already registered in the mono-tax system and the simplified gross income tax system at the time the regulation came into force in their jurisdiction were automatically registered in the unified mono-tax system.

The rest of the taxpayers in the provinces (except Buenos Aires) who wish to unify the payment of the Monotributo, gross income and the corresponding municipal and/or municipal tax must make a single registration through the Monotributo portal.

Difference between ARCA Unified Monotribute and Multilateral Agreement

The unified monotax is introduced for those who work or sell in a single province and want to simplify their tax compliance. Instead, the multilateral agreement applies to taxpayers who operate in two or more jurisdictions, forcing them to allocate their settlements based on where they generate income.

While the first system centralizes and automates payments in a single system, the second requires more complex declarations with monthly statements and separate controls by province. The Single Monotax aims at simplification and administrative relief, while the Multilateral Agreement regulates economic activities with a larger geographical scope and larger operational volume.