The monotax categories are scales defined by the AFIP based on the details of your activities. There are eleven and they go from “A” to “K”. We have prepared a complete and updated guide on the monotax and its categories so that you can learn everything about the subject. Let’s go!
What are the monotax categories?
The monotributo categories are assigned based on the detail of your activities. These can be separated into two groups: and sale of products (furniture).
The first group can correspond to a monotributista from category “A” to “H” and to the second from “A” to “K”.
But, how is the monotax table defined? What does it depend on belonging to category “B” of the monotax or to “C”? Read on to find out the characteristics of each of these steps and understand which one corresponds to you.
Monotax and categories
The monotax is a system that unifies the tax component (VAT and profits) and the pension component (retirement contributions and social work) in a single monthly installment.
One of its main functions is that you can access social work and make contributions for your future retirement. These benefits are, in part, those that are paid within the quota to AFIP when paying the monotax.
There is a monotax scale, depending on the activities you carry out and your annual billing. This is where the category to which you are going to belong in the monotribute table comes into play. Let’s dive right into the subject!
Before we tell you how to sign up for the monotax:
Article
How much do I have to pay AFIP for being registered in the monotax categories?
The value assigned to each category and your monthly fee are made up of these three points:
- A tax part that refers to the integrated tax.
- A retirement contribution that is the pension component (SIPA).
- A contribution to social work that you will be able to choose from.
These three factors, then, define the monotax categories and their value. These amounts are ascending, that is, the price of the monotax in category “A” is the minimum and from there it increases.
If you are a monotributista and you sell online, this content will interest you:
Article
How can I pay the monotax in AFIP?
The limit to make the payment month by month is the 20th. The means of payment available to maintain regularity in any category of the monotax scale are:
- Electronic transfer through the generation of a VEP (that is, electronic payment receipt).
- Credit or debit card.
- Automatic debit on account or credit card.
- ATM payment.
- Any other means of electronic payment that the BCRA admits.
📚 Bonus resource! We invite you to read about .
How to know my monotax category?
The category is assigned according to the detail of your activities. This refers to the following three points:
- The type of activity you carry out can be the provision of services or the sale of products.
- In the event that the activity takes place in a local or physical establishment, it is necessary to consider:
- the affected surface,
- the total electrical energy consumed,
- the amount to be paid for rent.
- The annual gross income, which is an estimate of the income obtained from the development of the activity.
How to calculate the gross income of the monotax?
The annual gross income, as we said, is the value of the billing taking into account both expenses and investments.
It is a provincial and mandatory tax for any person who is developing a commercial activity.
The gross income is calculated through a percentage of the billing that is called “aliquot” and, although it varies according to the province, it is around 3.5%.
In the City of Buenos Aires there is a fixed fee regime to pay the IIBB and it is the , this does not require the preparation of an affidavit.
We continue to delve into these topics:
Article
If you were wondering “how to know my monotax category?”, the time has come to clarify this point. In the next section we bring you the 2022 monotax table with the updated values so you can identify which one you belong to.
Monotax categories 2022
The monotax goes from category “A” to “K”. The monotributistas that sell products can belong to any of these. Instead, those who are service providers will be assigned a category from “A” to “H”.
The information of each one of the scales of the monotax is used to evaluate which one corresponds to you. We already anticipate the main criteria that are taken into account but, to go deeper, the monotax categories are assigned based on:
- Type of activity: it can be the provision of a service or the sale of personal property.
- Location: depending on whether the activity takes place in a particular establishment.
- Affected area: measured in square meters.
- Total annual electrical energy: which is measured in kilowatts.
- Annual amount to pay for rent.
- Annual Gross Income (IIBB): the estimated calculation of the income obtained from the development of the activity.
Table of monotax scales
We bring you a table with the categories of the monotax, the values of the New Regime and the central parameters to take into account.
With the information from the monotax scale, you will be able to analyze which category corresponds to you.
Category
IIBB Activity Area Affected Electrical Energy Consumed Accrued Rents Total (monthly installment) Locations and/or provision of services
Sale of Furniture Items
A
$748,382.07
not excluded
Up to 30 m2
Up to 3330 kW
$133,455.58
$3,334.24
$3,334.24
to exempt
$748,382.07
not excluded
Up to 30 m2
Up to 3330 kW
$133,455.58
$3,046.17
$3,046.17
B.
$1,112,459.83
not excluded
Up to 45 m2
Up to 5000 kW
$133,455.58
$3,728.29
$3,728.29
B exempt
$1,112,459.83
not excluded
Up to 45 m2
Up to 5000 kW
$133,455.58
$3,173.27
$3,173.27
C
$1,557,443.75
not excluded
Up to 60 m2
Up to 6700 kW
$266,911.14
$4,262.11
$4,190.06
D
$1,934,273.04
not excluded
Up to 85 m2
up to 10000 kW
$266,911.14
$5,025.96
$4,907.34
AND
$2,277,684.56
not excluded
Up to 110 m2
Up to 13000 kW
$332,579.74
$6,601.71
$5,936.55
F
$2,847,105.70
not excluded
Up to 150 m2
Up to 16500 kW
$333,638.90
$7,902.06
$6,825.92
G
$3,416,526.83
not excluded
Up to 200 m2
up to 20000 kW
$400,366.71
$9,216.76
$7,772.01
H
$4,229,985.60
not excluded
Up to 200 m2
up to 20000 kW
$533,822.27
$16,114.67
$13,445.60
Yo
$4,734,330.03
Sale of personal property
Up to 200 m2
up to 20000 kW
$533,822.27
–
$19,328.05
J
$5,425,770.00
Sale of personal property
Up to 200 m2
up to 20000 kW
$533,822.27
–
$22,197.62
K
$6,019,594.89
Sale of personal property
Up to 200 m2
up to 20000 kW
$533,822.27
–
$25,090.13
These are the values in force from 07/01/2022 to date. The idea of this 2022 monotax table is to bring you closer to the central values so that you are clear about which category corresponds to you. To complete the information of the categories of the monotax, we advise you to enter the .
Do you have questions about billing? We invite you to read:
Article
Recategorization of the monotax in AFIP
At the end of each calendar semester, the monotributista must compulsorily. This may imply, for example, going from category “C” of the monotributo to “B”, or being a category “A” monotributista and staying on the same scale.
To do so, it is necessary to calculate the accumulated gross income, the electrical energy consumed, the rents accrued in the immediately preceding twelve months, and the area affected by the activity.
With these data you will be able to understand if you should stay in the same category or make a change. Remember that, even if you are going to maintain the same category, the monotax recategorization process is mandatory.
You may also like:
Article
Steps to make the recategorization
- Go to and click the “Get Started” button.
- Place your CUIT and tax code to access your account.
Note: another possible way to enter the same platform is from the Registry System. Click on “Tax Registry” and then choose the “Monotributo – Adhesion” option. - On the Home page, look for the Recategorization box. Press the “Recategorize me” button.
Here you will see your current monotax category and its data, that is, the limits of each parameter. We advise you to review the information to make sure which is the new scale that corresponds to you. - Tap the “Continue Recategorization” button to continue moving forward.
- Enter the amount billed in the last 12 months.
- Next, you will have to inform if you have or use a place.
- If the answer is “No”, select this option and click the “Continue” button.
- If the answer is “Yes”, an additional form will be opened to complete information about the establishment. Once you have filled it out, press the “Continue” button.
- If you are in a province with a unified Monotax, the system will take you to the “Integrated Provincial and Municipal Component” screen. Here, it asks you to report if you carry out activities in more than one province.
- If you select “No”, continue with the process by touching “Next”.
- If this is the case “Yes”, the system informs you that you must enroll in the multilateral agreement. When you finish the recategorization process, the AFIP system will provide you with more information about it. Press the “Next” button.
- At this point, the platform informs which is the category of the monotax assigned, based on the data entered. Please verify all information before continuing.
If there is any data to correct, click on “Back”; If everything is correct, click on “Confirm category”. - The AFIP system will show you your new credential, since the transaction was successful. We suggest you save it as a .pdf file and/or print it.
▶️ If you want to see this same step by step to define your category, we bring you closer.
AFIP benefits for monotributistas in 2022
These advantages apply to the so-called compliant taxpayers of the entire monotax table. As of the fiscal period of May 2022, the exemption benefit of the tax component is applied.
We bring you, below, the detail of the fiscal periods to be exempted according to the monotax category in which you are registered on the date of the request.
- A and B: May 2022 to October 2022.
- C and D: May 2022 to September 2022.
- E and F: May…
Facebook Comments
Disqus