You've exceeded the Category K threshold
If your annual revenue exceeds the maximum Monotributo threshold, switching to Responsable Inscripto stops being optional and becomes mandatory.
In short
- 11 categories (A to K): from $12,009,410 in annual income (Cat. A) to $126,610,839 (Cat. K), in effect since August 2026.
- Your category is set by whichever parameter is most restrictive — income, floor area, electricity, or rent — not just revenue.
- Above the Category K threshold, switching to Responsable Inscripto stops being optional.
Category table
Current Thresholds and Fees
ARCA updated every Monotributo parameter by 16.85% starting in August 2026. The monthly fee includes the integrated tax, retirement contributions, and health coverage.
| Cat. | Annual Gross Income | Floor Area | Electricity Usage | Annual Rent | Fee · Services | Fee · Goods |
|---|---|---|---|---|---|---|
| A | $12,009,410 | 30 m² | 3,330 kWh | $2,792,886 | $49,527 | $49,527 |
| B | $17,595,183 | 45 m² | 5,000 kWh | $2,792,886 | $56,379 | $56,379 |
| C | $24,670,494 | 60 m² | 6,700 kWh | $3,816,944 | $66,020 | $64,531 |
| D | $30,628,651 | 85 m² | 10,000 kWh | $3,816,944 | $84,613 | $82,565 |
| E | $36,028,231 | 110 m² | 13,000 kWh | $4,841,003 | $119,811 | $108,268 |
| F | $45,151,659 | 150 m² | 16,500 kWh | $4,841,003 | $150,784 | $129,931 |
| G | $53,995,799 | 200 m² | 20,000 kWh | $5,771,965 | $230,313 | $158,815 |
| H | $81,924,660 | 200 m² | 20,000 kWh | $8,378,658 | $522,707 | $317,895 |
| I | $91,699,762 | 200 m² | 20,000 kWh | $8,378,658 | $963,748 | $474,993 |
| J | $105,012,519 | 200 m² | 20,000 kWh | $8,378,658 | $1,167,300 | $580,794 |
| K | $126,610,839 | 200 m² | 20,000 kWh | $8,378,658 | $1,614,446 | $702,103 |
Effective date & source: figures published by ARCA, in effect since August 1, 2026 (a 16.85% adjustment applied across all parameters). All amounts are in Argentine pesos (ARS). Your category is set by whichever of the four parameters is most restrictive — gross income, floor area, electricity usage, or annual rent — meeting the income threshold alone isn't enough. In addition, a maximum unit price of $716,841 applies to sales of movable goods. Before recategorizing or making a decision, check your specific situation at arca.gob.ar or contact us — semiannual recategorization deadlines usually fall in the first days of January and July.
The next step
When Does It Make Sense to Switch to Responsable Inscripto?
Your clients are Responsable Inscripto
If most of your clients need VAT tax credit, invoicing as Responsable Inscripto can streamline the business relationship, even if you haven't exceeded the thresholds yet.
Your cost structure has changed
As expenses and purchases grow, the VAT credit can sometimes offset what you'd pay extra — it's worth modeling both scenarios before deciding.
We support the entire process: cost-benefit analysis, exclusion or recategorization filings with ARCA, and adjusting your invoicing. See also our tax advisory service.
Frequently Asked Questions
What's the difference between Monotributo and Responsable Inscripto?
Monotributo is a simplified regime with a fixed monthly fee that replaces several taxes. Responsable Inscripto files VAT and income tax separately, based on what you actually invoice and spend — more paperwork, but no revenue cap and with VAT tax credit.
I've exceeded the Monotributo threshold. What happens now?
You'll need to file for voluntary or automatic exclusion and register as Responsable Inscripto. The sooner the situation is regularized, the lower the risk of penalties — we support you from start to finish.
How often do you need to recategorize under Monotributo?
Recategorization happens twice a year (January and July), based on the previous twelve months.
Not sure which category you're in?
We'll tell you which category applies to you and whether switching to Responsable Inscripto makes sense. No obligation.