How June inflation will impact Income Tax and Monotributo starting Monday
This Monday at 4 p.m., the National Institute of Statistics and Census ( INDEC ) will publish the Consumer Price Index ( CPI ) for June. This figure, in addition to closing out the inflationary semester, will automatically trigger the update of the scales, deductions, and rates for both the Income Tax and the Monotributo ( Monotributo), which will take effect in August.
Although official figures are not yet available, private projections estimate that June inflation will be around 2%. At this rate, and considering that the cumulative inflation rate between January and May was 13.3%, the half-yearly adjustment would reach 15.56%. This figure is crucial, as it determines the new fiscal values for the second half of the year.
With the implementation of the current tax reform law, the Income Tax is updated semiannually. Thus, the new non-taxable minimum would be:
- $2,640,703 per month for single workers without children.
- $3,466,800 per month for married workers with two children.
Special deductions and progressive tax brackets will also be modified. However, since some workers already received their July salaries without this adjustment, the new scheme will be applied starting next month. In these cases, the corresponding adjustment will be settled at the end of the year or upon termination of employment, if applicable.
From the SDC Tax Advisors firm, CEO Sebastián Domínguez explained that ARCA typically takes a few days to publish the new tables, so the final figures are not expected to be known until mid-July.
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At the same time, the billing limits, monthly installments, and contributions for each Monotributo category will also be recalculated by 15.56%. Thus, the new annual gross income limits would be as follows:
- Category A : $9,028,776.12
- Category B : $13,228,206.87
- Category C : $18,547,485.82
- Category D : $23,026,878.62
- Category E : $27,086,328.36
- Category F : $33,845,398.58
- Category G : $40,594,497.27
- Category H : $51,591,651.03
- Category I : $68,940,654.85
- Category J : $79,949,298.14
- Category K : $95,187,097.05
The same adjustment will also apply to monthly payments. For example, for Category A, the amount will increase from $32,221 to $37,237.85, and for Category B, from $36,679 to $42,386.25. From Category C onward, the amounts vary depending on whether the payment involves services or the sale of goods.
Another important point is that this Monday, the mandatory recategorization process for all self-employed individuals begins. The process must be completed even if there have been no changes in billing, surface area, energy, or rent, as it is based on income and parameters from the previous 12 months.
ARCA established that those who fail to comply with this obligation may be automatically reclassified, which may entail fines of up to 50% of the unpaid tax, including tax, pension, and social security contributions.
The items to consider to correctly define the category are:
- Gross annual income
- Surface area affected by the activity
- Electricity consumption
- Accrued rents
For those who have been self-employed for less than a year, a monthly average should be estimated and projected over a 12-month period.
In addition, a new requirement has been in effect since June for self-employed individuals engaged in the transportation of goods: the issuance of digital delivery notes . According to General Resolution 5678/2025, this document must be generated before each shipment and kept for at least two years.
The digital delivery note replaces the paper one and must include product details, sender and receiver information, departure and arrival points, and include the corresponding Printing Authorization Code (CAI) . The measure seeks to reduce bureaucracy, simplify processes, and adapt to the digitalization of businesses.
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