A simplified tax regime for small taxpayers: one fixed monthly payment replaces income tax, VAT, and pension contributions. Categories A–H (plus K for goods) are defined by annual gross revenue ceilings, and each category has a fixed monthly total (impuesto integrado + SIPA + obra social). You pay the same amount whether you bill a little or a lot within your category — which makes it beautifully predictable and occasionally punishing.

By your trailing twelve months of gross billing, matched against the current ARCA table. Find the lowest category whose annual ceiling covers your annualized revenue — that is the calculator's core job. ARCA opens recategorization windows roughly twice a year (typically January/February and July/August); inside the window you confirm or adjust your category based on the prior twelve months. Miss a promotion and ARCA can recategorize you ex officio — with retroactive charges.

Three components: the impuesto integrado (the tax itself), aportes al SIPA (pension), and aportes a la obra social (health coverage). The category totals in this calculator's table are the sum of all three for services. Paying it keeps you compliant on all three fronts at once — which is the regime's whole appeal versus the régimen general's separate filings.

Because the payment is fixed, not proportional. Category A costs ~ARS$49,527/month whether you bill ARS 200,000 or ARS 1,000,000. At ARS 200k that is ~25% of revenue; at ARS 1M/month (category A) it is ~5%. The regime is regressive by design — it rewards growing into your category. The monotributo social variant exists for the lowest incomes; check eligibility at ARCA.

You exit the monotributo and enter the régimen general. That means: registering for IVA (21% on invoices, with monthly filings), Impuesto a las Ganancias (progressive, with annual return), and autónomo pension contributions — plus real bookkeeping. The calculator flags this explicitly. The transition is the most expensive moment in an Argentine freelancer's tax life; plan it a year ahead with a contador, not the month it happens.

Roughly every six months, indexed to inflation (IPC-INDEC). Recent updates took effect 1 February 2026 and 1 August 2026. Each update moves the ceilings and the monthly amounts — and therefore your category, your cost, and possibly your regime eligibility. Bookmark ARCA's "montos y categorías vigentes" page and check it at every recategorization window. This calculator's values are the reported August 2026 table.

The mandatory twice-yearly process of confirming your category against your last twelve months of billing. ARCA enables a "recategorización simplificada" flow in its portal showing your annual billing automatically; you confirm or correct it. Deadlines are tight (a few days in the window month). Skipping it when your revenue grew means back-taxes, surcharges, or exclusion — the system punishes inattention more than it punishes high revenue.

Yes — export of services is compatible with the monotributo, and export invoices have specific treatment. You issue electronic invoices (factura E) for foreign clients. Currency enters through the official foreign-exchange market rules, which affect your effective rate in ways this calculator does not model (the gap between official and parallel rates has historically been the real "tax" on exporters). Get export-specific advice if most of your revenue is foreign.

Simplicity versus precision. Monotributo: one fixed monthly payment, no filings, categories by revenue — cheap and simple but regressive and capped. Régimen general: IVA + Ganancias + autónomo, monthly and annual filings, tax on profit rather than revenue — more paperwork, but deductible expenses and no ceiling. Roughly: monotributo wins for solo service freelancers under the H ceiling; the general regime wins for high-revenue or high-cost structures. The calculator shows the monotributo side; a contador models the general side.

Constantly. Inflation does three things at once: it erodes your real revenue, it pushes your nominal revenue toward higher categories, and ARCA's re-indexation lags reality. The freelancers who survive price in dollars or USD-linked pesos, adjust retainers quarterly, and keep an eye on the category ceilings in real terms. A fixed-peso annual retainer in Argentina is a bet against inflation — price the risk or index the contract.

The health-coverage portion of your monthly payment. It affiliates you with an obra social (union health plan) of your choice. Coverage quality varies enormously between obras sociales — the default assignment is rarely the best one, and switching is allowed. If health coverage matters to you (it should), research which obra social monotributistas recommend rather than accepting the default.

Structurally reliable, parametrically perishable. The category-walk logic is how the regime works; the numbers are the reported ARCA table effective 1 August 2026, verified 2026-09-25. But a newer table may already be in force, recategorization windows shift, and the régimen general is not modeled. Use it to understand the structure and your headroom — then verify the live table at arca.gob.ar before every recategorization.