01 · Authority
AGIP administers CABA Ingresos Brutos
AGIP is the tax authority for the City of Buenos Aires. National Monotributo remains under ARCA.
02 · 2026 change
Unified from 1 January
CABA joined Monotributo Unificado from 1 January 2026 for taxpayers meeting the relevant simplified-regime conditions.
03 · Territory
Local or multi-jurisdiction activity
Activity outside CABA may make Convenio Multilateral relevant. Confirm tax domicile and where activity takes place before choosing a local route.
04 · Documents
Find the correct certificate
The certificate depends on the regime. Keep the CABA IIBB document separate from the national ARCA Monotributo certificate.
Find the official IIBB certificate route