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Simplified gross-receipts tax: CABA and Buenos Aires
Since 2026, the local gross-receipts tax (Ingresos Brutos) owed by Monotributo taxpayers in the City and Province of Buenos Aires is paid together with national Monotributo, in a single fee. Here's the current schedule in each jurisdiction.
CABA and PBA rates in effect since August 1, 2026
In short
- CABA (AGIP): fixed fee from $30,025 (Cat. A) to $316,525 (Cat. K), the same for services and goods.
- Buenos Aires Province (ARBA): two schedules by activity, from $10,010/$11,505 to $365,870/$420,750.
- Since 2026 it's paid together with national Monotributo, in a single monthly VEP, with no additional filings.
What changed
One payment, two components
Through 2025, a Monotributo taxpayer paid the national fee to ARCA separately from gross-receipts tax owed to AGIP or ARBA. Under the unified Monotributo payment, both amounts are calculated from the national Monotributo category and paid together in a single monthly VEP (electronic payment order), with no additional filings.
Unified Monotributo — CABA
In CABA, the gross-receipts component is a fixed amount per category, the same for services and for goods sales. Rates under Resolution (AGIP) 285/2026.
| Category | Monthly IIBB fee |
|---|---|
| A | $ 30,025 |
| B | $ 43,990 |
| C | $ 61,675 |
| D | $ 76,570 |
| E | $ 90,070 |
| F | $ 112,880 |
| G | $ 134,990 |
| H | $ 204,810 |
| I | $ 229,250 |
| J | $ 262,530 |
| K | $ 316,525 |
Unified Monotributo — Buenos Aires Province
ARBA, on the other hand, keeps two separate schedules depending on the activity: one for leases and services, and a lower one for the sale of goods.
| Cat. | Leases & services | Sale of goods |
|---|---|---|
| A | $ 11,505 | $ 10,010 |
| B | $ 18,720 | $ 16,275 |
| C | $ 29,260 | $ 25,450 |
| D | $ 40,685 | $ 35,380 |
| E | $ 53,850 | $ 46,820 |
| F | $ 76,250 | $ 66,300 |
| G | $ 103,490 | $ 90,000 |
| H | $ 179,010 | $ 155,660 |
| I | $ 229,420 | $ 199,505 |
| J | $ 302,140 | $ 262,730 |
| K | $ 420,750 | $ 365,870 |
Scope of the regime
Who's covered?
The unified Monotributo payment applies to taxpayers who operate in a single jurisdiction (CABA or Buenos Aires Province) and are already registered for national Monotributo. If you bill from several provinces at once, this regime doesn't apply to you — you're under Convenio Multilateral instead, which is calculated differently.
Frequently Asked Questions
Do I need to register separately with AGIP or ARBA?
No — if you were already registered for gross-receipts tax before unification, you were automatically folded in. If it's a new activity, joining the unified Monotributo payment happens when you register as a Monotributo taxpayer, with no extra steps at the local tax authority.
I bill from CABA but also sell to clients in other provinces. Does that affect me?
No — as long as your registered address and where you carry out your activity are both in a single jurisdiction, selling to clients elsewhere doesn't remove you from the simplified regime. What does exclude you is having a location, warehouse, or physically operating in more than one jurisdiction at once.
How often are these rates updated?
Both AGIP and ARBA have been adjusting their schedules every six months, in step with the national Monotributo's semiannual update (January and July/August). As with the national table, it's worth confirming the exact amount before each payment.
I sell products and also provide a service. Which schedule applies to me in Buenos Aires Province?
The same rule as national Monotributo applies: the schedule follows your main activity — the one that generates most of your income. If the balance shifts significantly during the year, a recategorization may be in order.
Not sure if you're paying gross-receipts tax correctly?
We review your category and jurisdiction and tell you if everything checks out. No obligation.