Asked about the Argentine Monotributo simplified tax regime.
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Monthly DAS payment deadline
20th of each monthLey 24.977, Art. 31
Semi-annual recategorization deadline (January)
January 20Ley 24.977, Art. 9
Semi-annual recategorization deadline (July)
July 20Ley 24.977, Art. 9
Category A (Services) -- Max annual revenue
~ARS 2,108,288Ley 24.977, Art. 8
Category B (Services) -- Max annual revenue
~ARS 3,133,941Ley 24.977, Art. 8
Category C (Services) -- Max annual revenue
~ARS 4,387,518Ley 24.977, Art. 8
Category D (Services) -- Max annual revenue
~ARS 5,449,094Ley 24.977, Art. 8
Category E (Services) -- Max annual revenue
~ARS 6,416,528Ley 24.977, Art. 8
Category F (Services) -- Max annual revenue
~ARS 8,020,660Ley 24.977, Art. 8
Category G (Services) -- Max annual revenue
~ARS 9,624,792Ley 24.977, Art. 8
Category H (Services) -- Max annual revenue
~ARS 11,916,410Ley 24.977, Art. 8
Category I (Goods) -- Max annual revenue
~ARS 13,337,213Ley 24.977, Art. 8
Category J (Goods) -- Max annual revenue
~ARS 15,285,088Ley 24.977, Art. 8
Category K (Goods) -- Max annual revenue
~ARS 16,957,968Ley 24.977, Art. 8
Category A -- Impuesto Integrado (monthly)
~ARS 1,047Ley 24.977, Art. 6-11
Category B -- Impuesto Integrado (monthly)
~ARS 2,014Ley 24.977, Art. 6-11
Category C -- Impuesto Integrado (monthly)
~ARS 3,441Ley 24.977, Art. 6-11
Category D -- Impuesto Integrado (monthly)
~ARS 5,658Ley 24.977, Art. 6-11
Category E -- Impuesto Integrado (monthly)
~ARS 8,904Ley 24.977, Art. 6-11
Category F -- Impuesto Integrado (monthly)
~ARS 12,776Ley 24.977, Art. 6-11
Category G -- Impuesto Integrado (monthly)
~ARS 17,029Ley 24.977, Art. 6-11
Category H -- Impuesto Integrado (monthly)
~ARS 30,454Ley 24.977, Art. 6-11
Category A -- Aportes Jubilatorios SIPA (monthly)
~ARS 5,540Ley 24.977, Art. 6-11
Category B -- Aportes Jubilatorios SIPA (monthly)
~ARS 6,094Ley 24.977, Art. 6-11
Category C -- Aportes Jubilatorios SIPA (monthly)
~ARS 6,703Ley 24.977, Art. 6-11
Category D -- Aportes Jubilatorios SIPA (monthly)
~ARS 7,374Ley 24.977, Art. 6-11
Category E -- Aportes Jubilatorios SIPA (monthly)
~ARS 8,186Ley 24.977, Art. 6-11
Category F -- Aportes Jubilatorios SIPA (monthly)
~ARS 8,837Ley 24.977, Art. 6-11
Category G -- Aportes Jubilatorios SIPA (monthly)
~ARS 9,520Ley 24.977, Art. 6-11
Category H -- Aportes Jubilatorios SIPA (monthly)
~ARS 10,510Ley 24.977, Art. 6-11
Obra Social contribution (monthly) -- all categories A–H
~ARS 7,402Ley 24.977, Art. 6-11
Category A -- Total monthly DAS
~ARS 13,989Ley 24.977, Art. 6-11
Category B -- Total monthly DAS
~ARS 15,510Ley 24.977, Art. 6-11
Category C -- Total monthly DAS
~ARS 17,546Ley 24.977, Art. 6-11
Category D -- Total monthly DAS
~ARS 20,434Ley 24.977, Art. 6-11
Category E -- Total monthly DAS
~ARS 24,492Ley 24.977, Art. 6-11
Category F -- Total monthly DAS
~ARS 29,015Ley 24.977, Art. 6-11
Category G -- Total monthly DAS
~ARS 33,951Ley 24.977, Art. 6-11
Category H -- Total monthly DAS
~ARS 48,366Ley 24.977, Art. 6-11
Premises area -- Category A (Goods) minimum
30 m2Ley 24.977, Art. 8
Premises area -- Category K (Goods) maximum
200 m2Ley 24.977, Art. 8
Electricity consumption -- Category A (Goods) minimum
3,330 kWLey 24.977, Art. 8
Electricity consumption -- Category K (Goods) maximum
20,000 kWLey 24.977, Art. 8
Unit price maximum (Goods)
~ARS 180,589 per unitLey 24.977, Art. 8
Maximum revenue threshold for Monotributo (Services) -- Category H ceiling
~ARS 11,916,410Ley 24.977, Art. 20-21
Maximum revenue threshold for Monotributo (Goods) -- Category K ceiling
~ARS 16,957,968Ley 24.977, Art. 20-21
Lockout period after voluntary departure from Monotributo
3 yearsLey 24.977
Effective date of voluntary renunciation from Monotributo
First day of the month following renunciationLey 24.977
Invoice type required for Monotributo taxpayers (domestic)
Factura C (no IVA discrimination)RG ARCA — facturacion electronica (ex-AFIP)
Invoice type required for Monotributo taxpayers (exports)
Factura ERG ARCA — exportacion de servicios (ex-AFIP)
Electronic invoicing obligation
Mandatory (Factura C via ARCA CAE system, ex-AFIP)RG ARCA — facturacion electronica (ex-AFIP)
Category determination basis
Highest of: (a) gross revenue last 12 months, (b) commercial premises area, (c) electricity consumption, (d) rent paidLey 24.977, Art. 8
Recategorization frequency
Semi-annual (January and July)Ley 24.977, Art. 9
Revenue measurement period for recategorization
Preceding 12 monthsLey 24.977, Art. 9
Annual DAS cost formula
Total monthly DAS x 12Ley 24.977, Art. 6-11
Consequence of prolonged non-payment of DAS
CUIT suspension and loss of obra social coverageLey 24.977
Interest on unpaid DAS amounts
Interest accrues on unpaid amountsLey 24.977
Quick Reference
| Field | Value |
|---|---|
| Country | Argentina |
| Tax | Monotributo unified payment (impuesto integrado + SIPA pension + obra social) |
| Currency | ARS only |
| Tax year | Calendar year |
| Primary legislation | Ley 24.977 (Monotributo, Regimen Simplificado para Pequenos Contribuyentes), as amended |
| Supporting legislation | RG AFIP; Decreto reglamentario |
| Tax authority | Administracion Federal de Ingresos Publicos (AFIP) / ARCA |
| Filing portal | Monotributo portal via AFIP web (afip.gob.ar) |
| Filing deadline | Monthly DAS by the 20th; recategorization January 20 and July 20 |
| Contributor | Open Accountants Community |
| Validated by | Pending -- requires sign-off by an Argentine contador publico |
| Skill version | 2.0 |
Services Categories (2025 approximate)
| Cat. | Max Annual Revenue (ARS) | Impuesto Integrado (ARS/month) | Aportes Jubilatorios (ARS/month) | Obra Social (ARS/month) | Total Monthly (ARS) |
|---|---|---|---|---|---|
| A | ~2,108,288 | ~1,047 | ~5,540 | ~7,402 | ~13,989 |
| B | ~3,133,941 | ~2,014 | ~6,094 | ~7,402 | ~15,510 |
| C | ~4,387,518 | ~3,441 | ~6,703 | ~7,402 | ~17,546 |
| D | ~5,449,094 | ~5,658 | ~7,374 | ~7,402 | ~20,434 |
| E | ~6,416,528 | ~8,904 | ~8,186 | ~7,402 | ~24,492 |
| F | ~8,020,660 | ~12,776 | ~8,837 | ~7,402 | ~29,015 |
| G | ~9,624,792 | ~17,029 | ~9,520 | ~7,402 | ~33,951 |
| H | ~11,916,410 | ~30,454 | ~10,510 | ~7,402 | ~48,366 |
Goods Categories (higher thresholds, additional physical parameters)
| Cat. | Max Annual Revenue (ARS) |
|---|---|
| I | ~13,337,213 |
| J | ~15,285,088 |
| K | ~16,957,968 |
All amounts are approximate. AFIP updates these semi-annually. Verify at afip.gob.ar.
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown activity type | Services (lower revenue ceilings -- most conservative) |
| Unknown category | Highest category that fits revenue (highest payment) |
| Unknown obra social election | Enrolled |
| Unknown unit price limit | Assume limit applies |
| Unknown employee count | Zero |
Minimum viable -- gross revenue for the last 12 months, activity type (services vs goods), and current Monotributo category.
Recommended -- commercial premises area, electricity consumption, annual rent paid, unit price of goods, number of employees, obra social enrollment status, prior recategorization history.
Ideal -- AFIP portal data export, complete electronic invoice register (Factura C), bank statements for the 12-month rolling period.
Income Patterns (Credits on Bank Statement)
| Pattern | Tax Label | Treatment | Notes |
|---|---|---|---|
| CLIENT PAYMENT, TRANSFERENCIA | Monotributo revenue | Include in 12-month rolling revenue | Core income |
| MERCADO PAGO, MP COBRO | Monotributo revenue | Include | Platform receipts |
| FACTURA C COBRO | Monotributo revenue | Include | Invoice collection |
| EXPORTACION SERVICIOS, FACTURA E | Monotributo revenue (export) | Include in revenue threshold | Must issue Factura E |
| TRANSFERENCIA PROPIA, AHORRO | EXCLUDE | Internal transfer | Between own accounts |
| DEVOLUCION, REINTEGRO | Check | May reduce revenue | Refund -- verify if net or gross |
| SUBSIDIO, PLAN SOCIAL | EXCLUDE | Government transfer | Not Monotributo revenue |
| INTERESES, PLAZO FIJO | EXCLUDE | Financial income | Not Monotributo activity income |
Expense Patterns (Debits on Bank Statement)
| Pattern | Treatment | Notes |
|---|---|---|
| AFIP DAS, MONOTRIBUTO, VEP | Monthly unified payment | Impuesto integrado + SIPA + obra social |
| PAGO FACIL, RAPIPAGO (AFIP) | DAS payment via payment network | Same |
| DEBITO AUTOMATICO AFIP | Automatic DAS deduction | Same |
| INGRESOS BRUTOS, IIBB | Provincial gross receipts tax | Separate obligation -- not covered |
| PERSONAL, SUPERMERCADO, ALQUILER | EXCLUDE | Personal expense |
Monotributo does NOT require expense tracking (no deductions). However, these patterns help identify the DAS payment and operational context:
Platform-Specific Patterns
| Pattern | Treatment | Notes |
|---|---|---|
| MERCADO LIBRE, ML VENTA | Revenue | Goods sale via marketplace |
| PEDIDOS YA, RAPPI | Revenue | Delivery platform income |
| PAYPAL, WISE, PAYONEER | Revenue (foreign) | Must issue Factura E; verify CEPO compliance |
| STRIPE PAYOUT | Revenue (foreign) | Same |
Input: Freelance consultant, annual revenue ARS 5,000,000, services only.
Computation:
Input: Freelance tutor, annual revenue ARS 1,500,000.
Computation:
Input: Online retailer, annual revenue ARS 12,000,000, premises 80 m2, unit price ARS 50,000.
Computation:
Input: Services freelancer, 12-month revenue ARS 13,000,000.
Classification:
Input: Currently Category B. Trailing 12-month revenue = ARS 4,000,000.
Computation:
Freelancer in Category D with 11 months of revenue at ARS 5,200,000. If 12-month rolling revenue exceeds Category D ceiling, must recategorize to E at next semi-annual window. If exceeds all ceilings, exclusion applies. Flag for reviewer to monitor and advise.
AFIP considers the primary activity. If goods sales are incidental, services categories apply. If both are significant, the higher threshold (goods) categories may apply, but all physical parameters must also be met. Flag for reviewer.
Foreign-source income IS included in Monotributo revenue thresholds. Client must issue Factura E (exportacion de servicios). Currency conversion at official rate. Flag for reviewer -- foreign exchange regulations (CEPO) may affect receipt of funds.
ARGENTINA MONOTRIBUTO -- Working Paper
Period: [12-month rolling period]
A. REVENUE DETERMINATION
A1. Gross revenue (last 12 months) ___________
A2. Activity type (services / goods / mixed) ___________
A3. Premises area (m2) -- goods only ___________
A4. Electricity consumption (kW) -- goods only ___________
A5. Annual rent paid (ARS) -- goods only ___________
A6. Max unit price of goods (ARS) ___________
B. CATEGORY DETERMINATION
B1. Revenue-based category ___________
B2. Premises-based category (goods only) ___________
B3. Final category (highest of B1, B2) ___________
C. MONTHLY PAYMENT
C1. Impuesto integrado ___________
C2. Aportes jubilatorios ___________
C3. Obra social ___________
C4. TOTAL MONTHLY DAS ___________
D. ANNUAL COST
D1. C4 x 12 ___________
REVIEWER FLAGS:
[ ] Revenue verified against AFIP invoicing data?
[ ] Recategorization window approaching?
[ ] Physical parameters within limits (goods)?
[ ] Foreign income included in revenue?
[ ] Approaching exclusion threshold?
Argentine Bank Statement Formats
| Bank | Format | Key Fields |
|---|---|---|
| Banco Nacion, Banco Provincia | PDF, CSV | Fecha, Descripcion, Debito, Credito, Saldo |
| Galicia, BBVA, Santander | CSV, PDF | Fecha, Concepto, Importe, Saldo |
| Brubank, Uala, Naranja X | CSV | Fecha, Descripcion, Monto |
| Mercado Pago | CSV, PDF | Fecha, Detalle, Monto |
| Wise, Payoneer | CSV | Date, Description, Amount, Currency |
Key Argentine Banking Terms
| Term | Classification Hint |
|---|---|
| TRANSFERENCIA RECIBIDA | Incoming payment -- likely revenue |
| DEBITO AUTOMATICO | Regular outgoing -- check if DAS |
| COMPRA CON DEBITO | Point-of-sale purchase |
| EXTRACCION ATM | Cash withdrawal |
| PLAZO FIJO | Term deposit interest |
| MERCADO PAGO | Could be income or expense |
| VEP AFIP | Tax payment |
ONBOARDING QUESTIONS -- ARGENTINA MONOTRIBUTO
1. What is your CUIT?
2. Are you currently registered as Monotributista?
3. What is your current category?
4. Activity type: services, goods, or both?
5. Gross revenue in the last 12 months?
6. Do you have commercial premises? Area in m2?
7. Do you have employees?
8. Are you enrolled in obra social?
9. Do you invoice foreign clients (Factura E)?
10. Date of last recategorization?
Key Legislation
| Topic | Reference |
|---|---|
| Monotributo structure | Ley 24.977, Art. 6-11 |
| Category table | Ley 24.977, Art. 8 |
| Physical parameters | Ley 24.977, Art. 8 |
| Recategorization | Ley 24.977, Art. 9 |
| Exclusion rules | Ley 24.977, Art. 20-21 |
| Payment deadlines | Ley 24.977, Art. 31 |
| Factura C requirements | RG AFIP facturacion electronica |
| Factura E (exports) | RG AFIP exportacion de servicios |
Monotributo Social is a reduced-cost version for vulnerable populations, cooperatives, and social economy workers. Different eligibility criteria. Reduced or zero impuesto integrado. Verify eligibility with AFIP or social services.
Interest accrues on unpaid amounts. After prolonged non-payment, AFIP may suspend the CUIT and the client loses obra social coverage. Must regularize through AFIP's payment plan system (Mis Facilidades).
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a contador publico or equivalent licensed practitioner in Argentina) before filing or acting upon.
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