01 · Components
What the unified system combines
Monotributo Unificado can group national integrated tax, social-security and health contributions, provincial simplified Ingresos Brutos and a qualifying municipal contribution.
02 · CABA
CABA from January 2026
CABA joined from 1 January 2026 for taxpayers meeting the relevant simplified-regime conditions. AGIP is the city authority.
03 · Buenos Aires
A specific ARBA route
Buenos Aires Province participates, but ARBA provides a specific adhesion route. Its provincial registration certificate differs from the ARCA option certificate.
04 · Scope
Not a Convenio Multilateral decision
A participating jurisdiction result does not prove that the simplified regime applies. Activity spanning jurisdictions should be reviewed under Convenio Multilateral.
Review multi-jurisdiction signals