Historial de las categorías del monotributo
Desde enero de 2023 hubo 8 cuadros de categorías. El tope de la A pasó de $999.657,23 a $12.009.410,45, y desde 2025 todos los montos se ajustan cada semestre por la inflación (IPC).
| Vigencia | Tope A | Tope K | Cuota A | Ajuste |
|---|---|---|---|---|
| 01/08/2026 al 31/01/2027 | $12.009.410,45 | $126.610.838,75 | $49.527,18 | 16,85% |
| 01/02/2026 al 31/07/2026 | $10.277.988,13 | $108.357.084,05 | $42.386,74 | 14,29% |
| 01/08/2025 al 31/01/2026 | $8.992.597,87 | $94.805.682,90 | $37.085,74 | 15,10% |
| 01/02/2025 al 31/07/2025 | $7.813.063,45 | $82.370.281,28 | $32.221,31 | 21,13% |
| 01/08/2024 al 31/01/2025 | $6.450.000,00 | $68.000.000,00 | $26.600,00 | — |
| 01/01/2024 al 31/07/2024 | $6.450.000,00 | $68.000.000,00 | $12.128,39 | — |
| 01/07/2023 al 31/12/2023 | $1.414.762,58 | $11.379.612,01 | $5.750,75 | — |
| 01/01/2023 al 30/06/2023 | $999.657,23 | $8.040.721,19 | $5.750,75 | — |
Descargá todo: CSV · JSON. Libre para citar con la fuente (licencia CC BY 4.0).
Cada período completo
Agosto 2026 a enero 2027
| Cat. | Tope anual | Cuota servicios | Cuota venta |
|---|---|---|---|
| A | $12.009.410,45 | $49.527,18 | $49.527,18 |
| B | $17.595.182,74 | $56.379,08 | $56.379,08 |
| C | $24.670.494,31 | $66.020,12 | $64.530,58 |
| D | $30.628.651,43 | $84.612,93 | $82.564,81 |
| E | $36.028.231,33 | $119.811,45 | $108.267,51 |
| F | $45.151.659,41 | $150.784,21 | $129.930,65 |
| G | $53.995.798,87 | $230.312,94 | $158.815,05 |
| H | $81.924.660,37 | $522.706,68 | $317.895,01 |
| I | $91.699.761,90 | $963.747,86 | $474.992,78 |
| J | $105.012.519,20 | $1.167.299,76 | $580.793,69 |
| K | $126.610.838,75 | $1.614.446,04 | $702.103,24 |
Fuente: documento de ARCA.
Febrero 2026 a julio 2026
| Cat. | Tope anual | Cuota servicios | Cuota venta |
|---|---|---|---|
| A | $10.277.988,13 | $42.386,74 | $42.386,74 |
| B | $15.058.447,71 | $48.250,78 | $48.250,78 |
| C | $21.113.696,52 | $56.501,85 | $55.227,06 |
| D | $26.212.853,42 | $72.414,10 | $70.661,26 |
| E | $30.833.964,37 | $102.537,97 | $92.658,35 |
| F | $38.642.048,36 | $129.045,32 | $111.198,27 |
| G | $46.211.109,37 | $197.108,23 | $135.918,34 |
| H | $70.113.407,33 | $447.346,93 | $272.063,40 |
| I | $78.479.211,62 | $824.802,26 | $406.512,05 |
| J | $89.872.640,30 | $999.007,65 | $497.059,41 |
| K | $108.357.084,05 | $1.381.687,90 | $600.879,51 |
Fuente: documento de ARCA.
Agosto 2025 a enero 2026
| Cat. | Tope anual | Cuota servicios | Cuota venta |
|---|---|---|---|
| A | $8.992.597,87 | $37.085,74 | $37.085,74 |
| B | $13.175.201,52 | $42.216,41 | $42.216,41 |
| C | $18.473.166,15 | $49.435,58 | $48.320,22 |
| D | $22.934.610,05 | $63.357,80 | $61.824,18 |
| E | $26.977.793,60 | $89.714,31 | $81.070,26 |
| F | $33.809.379,57 | $112.906,59 | $97.291,54 |
| G | $40.431.835,35 | $172.457,38 | $118.920,05 |
| H | $61.344.853,64 | $391.400,62 | $238.038,48 |
| I | $68.664.410,05 | $721.650,46 | $355.672,64 |
| J | $78.632.948,76 | $874.069,29 | $434.895,92 |
| K | $94.805.682,90 | $1.208.890,60 | $525.732,01 |
Fuente: documento de ARCA.
Febrero 2025 a julio 2025
| Cat. | Tope anual | Cuota servicios | Cuota venta |
|---|---|---|---|
| A | $7.813.063,45 | $32.221,31 | $32.221,31 |
| B | $11.447.046,44 | $36.679,00 | $36.679,00 |
| C | $16.050.091,57 | $42.951,25 | $41.982,19 |
| D | $19.926.340,10 | $55.047,33 | $53.714,87 |
| E | $23.439.190,34 | $77.946,73 | $70.436,50 |
| F | $29.374.695,90 | $98.096,95 | $84.530,08 |
| G | $35.128.502,31 | $149.836,62 | $103.321,64 |
| H | $53.298.417,30 | $340.061,68 | $206.815,63 |
| I | $59.657.887,55 | $626.993,55 | $309.020,04 |
| J | $68.318.880,36 | $759.420,03 | $377.851,82 |
| K | $82.370.281,28 | $1.050.323,75 | $456.773,20 |
Fuente: documento de ARCA.
Agosto 2024 a enero 2025
| Cat. | Tope anual | Cuota servicios | Cuota venta |
|---|---|---|---|
| A | $6.450.000,00 | $26.600,00 | $26.600,00 |
| B | $9.450.000,00 | $30.280,00 | $30.280,00 |
| C | $13.250.000,00 | $35.458,00 | $34.658,00 |
| D | $16.450.000,00 | $45.443,80 | $44.343,80 |
| E | $19.350.000,00 | $64.348,18 | $58.148,18 |
| F | $24.250.000,00 | $80.983,00 | $69.783,00 |
| G | $29.000.000,00 | $123.696,20 | $85.296,20 |
| H | $44.000.000,00 | $280.734,68 | $170.734,68 |
| I | $49.250.000,00 | $517.608,55 | $255.108,55 |
| J | $56.400.000,00 | $626.931,97 | $311.931,97 |
| K | $68.000.000,00 | $867.084,76 | $377.084,76 |
Fuente: documento de ARCA.
Enero 2024 a julio 2024
| Cat. | Tope anual | Cuota servicios | Cuota venta |
|---|---|---|---|
| A | $6.450.000,00 | $12.128,39 | $12.128,39 |
| B | $9.450.000,00 | $13.561,75 | $13.561,75 |
| C | $13.250.000,00 | $15.503,51 | $15.241,42 |
| D | $16.450.000,00 | $19.497,94 | $19.066,46 |
| E | $19.350.000,00 | $26.945,97 | $24.526,43 |
| F | $24.250.000,00 | $33.137,61 | $29.223,11 |
| G | $29.000.000,00 | $38.694,95 | $33.439,61 |
| H | $44.000.000,00 | $66.111,51 | $56.402,68 |
| I | $49.250.000,00 | — | $81.121,96 |
| J | $56.400.000,00 | — | $93.619,47 |
| K | $68.000.000,00 | — | $106.964,65 |
Fuente: documento de ARCA.
Julio 2023 a diciembre 2023
| Cat. | Tope anual | Cuota servicios | Cuota venta |
|---|---|---|---|
| A | $1.414.762,58 | $5.750,75 | $5.750,75 |
| B | $2.103.025,45 | $6.430,38 | $6.430,38 |
| C | $2.944.235,60 | $7.351,10 | $7.226,83 |
| D | $3.656.604,33 | $9.245,06 | $9.040,47 |
| E | $4.305.799,15 | $12.776,61 | $11.629,37 |
| F | $5.382.248,94 | $15.712,40 | $13.856,32 |
| G | $6.458.698,71 | $18.347,44 | $15.855,59 |
| H | $7.996.484,12 | $31.347,16 | $26.743,66 |
| I | $8.949.911,06 | — | $38.464,47 |
| J | $10.257.028,68 | — | $44.390,28 |
| K | $11.379.612,01 | — | $50.717,92 |
Fuente: documento de ARCA.
Enero 2023 a junio 2023
| Cat. | Tope anual | Cuota servicios | Cuota venta |
|---|---|---|---|
| A | $999.657,23 | $5.750,75 | $5.750,75 |
| B | $1.485.976,96 | $6.430,38 | $6.430,38 |
| C | $2.080.367,73 | $7.351,10 | $7.226,83 |
| D | $2.583.720,42 | $9.245,06 | $9.040,47 |
| E | $3.042.435,05 | $12.776,61 | $11.629,37 |
| F | $3.803.043,82 | $15.712,40 | $13.856,32 |
| G | $4.563.652,57 | $18.347,44 | $15.855,59 |
| H | $5.650.236,51 | $31.347,16 | $26.743,66 |
| I | $6.323.918,55 | — | $38.464,47 |
| J | $7.247.514,92 | — | $44.390,28 |
| K | $8.040.721,19 | — | $50.717,92 |
Fuente: documento de ARCA.
Notas
- 01/07/2023: Sólo subieron los topes de ingresos (x1,41525); cuotas, alquileres y precio unitario quedaron iguales (PDF ARCA julio-diciembre 2023).
- 01/01/2024: Ley 27.743 (B.O. 08/07/2024) fijó retroactivamente al 01/01/2024 los nuevos topes de ingresos (A $6.450.000 ... K $68.000.000), precio unitario $385.000; los nuevos importes de impuesto integrado y aportes, y la exclusión recién al superar la categoría K también para servicios (art. 20 sust.), rigen desde 08/2024.
- 01/02/2025: Primera actualización semestral por IPC según el nuevo art. 52.
- Las categorías I, J y K no existían para servicios antes de agosto de 2024 (se ven como “—”).
Editado por Tomás Pagura · actualizado el 13/10/2026 · Información general, no reemplaza asesoramiento profesional.