Monotributo
Designed for smaller-scale activity. You pay a fixed fee that bundles tax, retirement contributions, and health coverage into one payment. There's no monthly sworn return, which is why the deadline is a single fixed date.
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Argentina's two largest taxpayer regimes, and each is due on a different logic: Monotributo has a single date for everyone, Autónomos staggers by CUIT. Here's how each one works.
Updated as of August 20, 2026
In short
Monotributo
Unlike almost every other regime, the Monotributo fee isn't staggered by CUIT ending: it's due the same day of the month for every Monotributo taxpayer in the country.
Autónomos
The monthly Autónomos contribution is spread over several days, grouping CUITs into three tiers based on their last digit.
| CUIT ending | Order in the schedule |
|---|---|
| 0, 1, 2, 3 | First group due |
| 4, 5, 6 | Second group, two or three days later |
| 7, 8, 9 | Last group due |
In plain terms
Designed for smaller-scale activity. You pay a fixed fee that bundles tax, retirement contributions, and health coverage into one payment. There's no monthly sworn return, which is why the deadline is a single fixed date.
For those outside Monotributo — because they exceed its billing caps or carry out an excluded activity. You pay a monthly pension contribution by category, with no health coverage included and no billing cap.
If you missed the date
Paying late doesn't mean losing your category overnight, but interest does start accruing from the due date — and in Monotributo, repeated non-payment can lead to being dropped from the regime.
Because Monotributo is a fixed fee with no individual monthly assessment, while Autónomos requires processing each category's contribution. Staggering by CUIT spreads the administrative load and avoids concentrating every payment on a single day.
If you don't recategorize within the deadline, ARCA can recategorize you automatically based on the data it has available, which sometimes doesn't match the category you'd actually fall into. Being in the wrong category can also lead to exclusion from the regime if it's found you don't meet the parameters.
Not for the same activity: they're mutually exclusive pension regimes. It is possible to have one activity under Monotributo and, separately, another activity or officer role that requires contributing as Autónomos — these are situations worth reviewing case by case.
Here we explain the general structure of the schedule, which stays stable. Each month's specific dates — which can shift due to holidays or ARCA changes — are published on our blog together with the full deadline calendar.
ARCA's late-payment (resarcitorio) interest runs from the day after the due date until you actually pay. See the current rates and how they're calculated in our ARCA interest rates guide.
Our clients have their full obligations calendar managed from the portal — Monotributo, Autónomos, and everything else, no surprises.