How much does monotributo cost per month?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. From 1 August 2026, the national monotributo costs between ARS 49,527.18 a month (category A) and ARS 1,614,446.04 (category K, services) or ARS 702,103.24 (category K, goods). The payment combines integrated tax, a pension contribution and a health insurance contribution. Your category depends on gross income over the last 12 months. Provincial gross income tax may be added.

As of 26 Oct 2026. Rules in force at that date.

Key rules

One monthly payment, three parts. Each month you pay the integrated tax for your category (Law 24.977 Annex art. 11), a pension contribution to SIPA and a health contribution to the National Health Insurance System (art. 39 a) and b)). It replaces income tax and VAT (arts. 6 and 7).
Eleven categories, A to K, set by gross income over the last 12 months, floor space, electricity and rent (art. 8). You fall in the category of whichever parameter is highest (art. 9). The current base table comes from Law 27.743 (arts. 87, 88 and 92, BO 8 Jul 2024), not from Law 27.618, which only added transition and re entry rules (arts. 19 and 21).
Indexed twice a year. Art. 52 updates all amounts by INDEC CPI "in the months of January and July". The table below is ARCA's "Valores de aplicación desde el 1/08/2026". No resolution publishing the August 2026 values was found; Infoleg lists no norm linked to Law 24.977 after Oct 2025 (unconfirmed).

Monthly cost from 1 Aug 2026 (ARS, ARCA table)

Cat.	Annual gross income cap	Integrated tax, services	Integrated tax, goods	SIPA	Health	Total services	Total goods
A	12,009,410.45	5,585.77	5,585.77	18,246.86	25,694.55	49,527.18	49,527.18
B	17,595,182.74	10,612.98	10,612.98	20,071.55	25,694.55	56,379.08	56,379.08
C	24,670,494.31	18,246.86	16,757.32	22,078.71	25,694.55	66,020.12	64,530.58
D	30,628,651.43	29,790.79	27,742.67	24,286.58	30,535.56	84,612.93	82,564.81
E	36,028,231.33	55,857.73	44,313.79	26,715.24	37,238.48	119,811.45	108,267.51
F	45,151,659.41	78,573.20	57,719.64	29,386.76	42,824.25	150,784.21	129,930.65
G	53,995,798.87	142,995.76	71,497.87	41,141.46	46,175.72	230,312.94	158,815.05
H	81,924,660.37	409,623.31	204,811.64	57,598.04	55,485.33	522,706.68	317,895.01
I	91,699,761.90	814,591.79	325,836.71	80,637.26	68,518.81	963,747.86	474,992.78
J	105,012,519.20	977,510.14	391,004.07	112,892.16	76,897.46	1,167,299.76	580,793.69
K	126,610,838.75	1,368,514.20	456,171.40	158,049.02	87,882.82	1,614,446.04	702,103.24

Recategorization. At the end of each half year you recompute the last 12 months; any new category applies from the second following month, so August and February (art. 9).
Exclusion triggers. You are excluded automatically when: 12 month income exceeds the K cap; purchases plus expenses reach 40% of the K cap for services (80% for goods); bank deposits or personal spending do not match declared income; or you import for resale, among other causes (art. 20). Exclusion runs from 0:00 on the day of the cause, and you cannot re enter for 3 calendar years (art. 21).
What the health component buys. Coverage under the National Health Insurance System (Laws 23.660 and 23.661) through an obra social you choose, for you and, if you pay the extra amount per person, your primary family group (art. 42 c)). Each family member costs the same health amount again (ARCA table, note ****). A waiting period may apply (art. 42 c)).

What changes the answer

Income growth. Above about ARS 2,055,874 a month (C cap divided by 12) for 12 months, you move to D at the next recategorization.
Exemptions. Under 18s, people already covered by another pension regime and some landlords pay no pension or health part; retirees pay no health part (ARCA table notes; art. 40).
Next update. Amounts change again with the February 2027 table under art. 52.

Worked examples

A freelancer bills ARS 1,500,000 a month in services, with no premises or other income. Converted at dolar MEP ARS 1,563.90 per US$ on 23 Oct 2026, the rate given in some secondary summaries (unconfirmed) (see /data/mep/).

Item	Time	Cost ARS	Cost USD
Integrated tax, category C services	monthly	18,246.86	11.67
SIPA pension	monthly	22,078.71	14.12
Health (holder only)	monthly	25,694.55	16.43
National monotributo, category C	monthly	66,020.12	42.22
National monotributo, 12 months	year	792,241.44	506.58
CABA gross income tax, category C, if resident there	monthly	61,675.00	39.44
Total with CABA quota	monthly	127,695.12	81.65

Annual income: 1,500,000 × 12 = ARS 18,000,000 (US$ 11,509.69).
That is above the B cap (ARS 17,595,182.74) and below the C cap (ARS 24,670,494.31), so category C.
Services quota C: 18,246.86 + 22,078.71 + 25,694.55 = ARS 66,020.12 a month, 4.4% of billing.
In the City of Buenos Aires, gross income tax joined the unified monotributo on 1 Jan 2026 and is paid with the ARCA quota by the 20th of each month (AGIP page). AGIP lists ARS 61,675 for category C but does not state the period those amounts cover (unconfirmed). Other provinces differ.

Cost to do it: no registration fee appears in the sources and no capital is required; only the monthly quota.

Practical traps

Services in categories I to K. ARCA's table still labels I to K as "Venta de Bs. muebles", yet it lists service amounts for them, and art. 8 and art. 20 a) as amended by Law 27.743 no longer bar services above H. (unconfirmed).
January versus February. Art. 52 says amounts update in January and July, but ARCA applies them from 1 February and 1 August. Budget for the ARCA dates.
Foreign currency invoices. Invoices in foreign currency are converted at the Banco Nación buying rate of the day before issue, not MEP (ARCA export page). Categories use that figure.

FAQ

Is the payment the same every month? Yes, unless you recategorize, add family members or ARCA publishes new amounts.

I just started. Which category do I pick? Without history you categorize by a reasonable estimate, then annualize your first 6 months to confirm or change category (art. 12).

What happens if I stop paying? Health cover requires being up to date, and the obra social may disaffiliate you after 3 consecutive or 5 alternate missed months (art. 42).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.