01 · Reading the table
Start with revenue, then check the rest
Use gross billed revenue for the latest rolling 12 months. Find the first category whose ceiling is equal to or above that amount. That gives you the category that fits by revenue alone.
Next, compare any other parameter relevant to the activity. If revenue fits B but rent first fits C, Category C is the lowest category that fits both entries. The checker shows this logic directly instead of hiding it behind one unexplained letter.
Monthly totals combine the integrated tax, SIPA contribution and health contribution shown by ARCA. Official exceptions mean an individual taxpayer may not pay every listed component.
02 · Parameters
What the categories compare
Gross billed revenue
This is revenue before expenses. It is not profit. A recategorization review uses the latest 12 months of activity.
Surface, electricity and rent
These activity parameters may require a higher category even when revenue fits a lower one. If a value does not apply or you do not know it, the full checker records that uncertainty.
Maximum unit price
For the sale of movable goods, the highest unit sale price cannot exceed the published limit. The August 2026 ARCA table lists ARS 716,840.77.
03 · Activity type
Services and sale of goods
Official revenue ceilings and physical parameters are shared, but the integrated tax and monthly total diverge from Category C onward. The table keeps both amounts visible.
If you do both, use the dominant activity for a first orientation and repeat the calculation. Keep the official Spanish product names when checking ARCA: Monotributo is Argentina’s simplified tax regime, not a generic “single tax.”
Run the full category check →04 · Recategorization
When to review a category change
ARCA currently publishes two recategorization periods each year, in February and August, using the latest 12 months. People with fewer than six months of activity and those whose category does not change do not take recategorization action.
A difference between your current category and this estimate is a reason to review the official process, not an automatic instruction.
Understand recategorization →