Monotributo combines income tax and social security for small taxpayers. Categories are assigned by revenue and activity; thresholds are updated periodically. Issue invoices via AFIP systems and keep evidence for compliance checks.
Standard VAT is 21% (27% in certain services). Use the right invoice type: A/B/C depending on your registration and counterparty. File and pay on schedule; confirm special regimes or exemptions.
| Cat. | Annual cap (ARS) | Monthly due (ARS) | Notes |
|---|---|---|---|
| A | 9,000,000 | 12,500 | Small services/goods |
| B | 13,000,000 | 18,500 | — |
| C | 18,500,000 | 26,000 | — |
| … | … | … | Up to K |
| Rate | Scope (examples) | Invoice types |
|---|---|---|
| 21% | Standard goods/services | Factura A/B/C |
| 27% | Utilities/telecom (specified) | Factura A/B/C |
| Reduced | Selected items | As applicable |
Corporate and personal taxes hinge on residency and source; withholding, payroll, and social security matter for planning. Engage a licensed contador for formal filings and provincial registrations.
Provincial turnover tax varies by jurisdiction/activity; confirm registrations, withholdings, and Multilateral Agreement rules when operating in multiple provinces.