What changes for 200,000 taxpayers since January

It will reach 200,000 taxpayers of the district with Gross Income that does not exceed $94,805,682.90 in a period of 12 months, the maximum limit that has been in effect since July and will be updated for inflation in January.

In October, through Joint General Resolution 5769/25, the Buenos Aires government joined the national Unified Monotax regime which will come into effect in 2026, thus incorporating the Single Tax System (SUT) of the Customs Collection and Control Agency (ARCA).

The measure will benefit monotributistas with tax domicile in CABA who pay Gross Income from among $ 44.970 in category A (the lowest) and $ 474.030 in category K (the highest). “In this way, taxpayers in this jurisdiction will see their administrative burden reduced and their tax compliance simplified,” ARCA explained.

“The unified monotax eliminates the duplication of formal obligations. Before, a taxpayer I had to make two separate payments (monotax and Gross Income), with two different maturities, two different payment systems and two parallel administrative records. Now, With a single monthly operation, you fulfill both obligations tax, reducing time, administrative effort and minimizing operational errors,” the organization highlighted.

“Unification facilitates access to information: payment visualization and management will be centralized through the ARCA Current Account. This way, Buenos Aires monotributistas will be able to keep track of their monthly payments and manage your outstanding balances in a single digital environment, eliminating the need to carry out debt procedures in multiple organizations and facilitating compliance through unified management,” he added.

And he pointed out that “this incorporation It also results in benefits for the City’s tax administration.generating greater transparency and allowing easier access to tax regularization.”

The accession of the City government adds to those already carried out by other provinces: Entre Ríos, Mendoza, Córdoba, San Juan, Jujuy, Salta, Río Negro, Buenos Aires, Neuquén, Santa Cruz, Chaco, Catamarca and Tierra del Fuego.

As of January 1, 2026, accession and data modification They will be formalized exclusively through the monotribute section on the ARCA portal.

Those who are exempt from paying Gross Income will also be included.although the organization clarified that being a member does not imply paying the tax. “It will depend on the condition,” they noted.

Taxpayers who are already registered in the monotax and in the Simplified Regime of the Tax on Gross Income of the City They will be officially incorporated (automatically) into the new scheme. That is, they will not have to do any paperwork.

By joining the national monotax, CABA taxpayers must declare their status against the Tax on Gross Income to be included in the CABA Simplified Regime.

A unique payment credential will be generated (Form F. 1520), which will contain the Unique Magazine Code (CUR), which will encompass the following concepts: Integrated Tax Contributions to the SIPA and the National Health Insurance System (if applicable) and Tax on Gross Income of the CABA Simplified Regime.

The frequency of payment of Gross Income will be modified: will go from being bimonthly to monthlyso, exceptionally, in January the corresponding amount for November and December will be paid for Gross Income, as well as the Unified Monotax, which includes both payments (monotax and Gross Income for January). Starting in February, it will be paid month by month.

Taxpayers of the CABA Simplified Regime They will be framed in the same category that they have in the national monotaxprovided that said category is provided for in CABA regulations.

The modification in the category of the national monotax will automatically imply the ex officio recategorization in the CABA Simplified Regime.

Meanwhile, the cancellation of registration due to death, cessation of activities or resignation, as well as the full right exclusion provided by ARCA, will automatically imply deregistration or exclusion from the local simplified regime. Likewise, an ex officio exclusion by AGIP will be reported to ARCA so that it can evaluate its effects on the national regime.