Self-Employed Tax in Argentina

Argentina taxes self-employed individuals through two mutually exclusive federal regimes administered by ARCA (Agencia de Recaudacion y Control Aduanero), the national tax authority formerly known as AFIP. The choice between the Monotributo simplified regime and the Regimen General (general regime) turns on annual gross revenue, the nature of the activity, and the ability to claim deductible business expenses. Both regimes require a CUIT (Codigo Unico de Identificacion Tributaria) -- Argentina's taxpayer identification number -- before any invoices can be issued or taxes filed. See the Argentina country overview for the broader tax landscape.

What is the Monotributo and how does it work?

Monotributo (Regimen Simplificado para Pequenos Contribuyentes) is the default regime for the majority of Argentina's self-employed workers. A single fixed monthly payment -- the cuota -- covers three obligations at once: the impositivo component (replacing Impuesto a las Ganancias income tax and IVA), a retirement contribution to the SIPA pension system, and mandatory health coverage through a social-security institution (obra social). Because the cuota is fixed by category, monotributistas do not file monthly VAT returns or annual income tax returns for their independent activity (ARCA, "Categorias Monotributo", 2026). Invoices issued by monotributistas are Facturas C, which do not include itemised IVA, and are issued electronically through ARCA's Comprobantes en Linea system.

Categories run from A (lowest revenue) to K (highest). The thresholds and monthly quotas below are effective from 1 February 2026 and apply to service providers; goods sellers face the same revenue ceilings but pay lower cuotas in most upper categories because the VAT-replacement component is smaller:

Thresholds are adjusted semiannually using the Consumer Price Index. ARCA conducts two mandatory recategorisations each year: January/February (reviewing the prior July-to-December period) and July/August (reviewing the prior January-to-June period). Failing to recategorise on time can trigger back-payments and penalties. Service providers may register only up to Category H before reaching a lower effective ceiling than goods sellers at the same tier; both converge at Category K (Contablix, "Monotributo categorias 2026", 2026).

What is the Regimen General and when does it apply?

Self-employed workers whose annual gross revenue exceeds the Category K ceiling of ARS 108,357,084 are automatically excluded from Monotributo and must register under the Regimen General as a Responsable Inscripto. The transition also makes sense voluntarily when documented business expenses are large enough that the effective Ganancias rate under the general regime falls below what the Monotributo cuota implies, or when commercial clients require VAT-itemised invoices (Facturas A or B) for their own IVA credit claims (Contablix, 2026).

Under the Regimen General, three separate obligations apply: Impuesto a las Ganancias (income tax) on annual net taxable income, IVA (Impuesto al Valor Agregado) filed monthly, and autonomo social-security contributions paid monthly. The Regimen General carries substantially more administrative complexity -- monthly IVA returns via Form F.2051, advance Ganancias payments throughout the year, and an annual Ganancias declaration due each June -- but also unlocks a full deduction framework including the non-taxable minimum (minimo no imponible), the special self-employed deduction (deduccion especial para autonomos), and documented business expenses (PwC, "Argentina -- Individual -- Taxes on personal income", 2026).

How is Impuesto a las Ganancias calculated?

Impuesto a las Ganancias is Argentina's federal income tax, levied on annual net taxable income under Ley 20.628. For self-employed individuals in the Regimen General, the progressive schedule for fiscal year 2025 (the most recently tabled brackets) runs across nine bands from 5% to 35% (PwC Tax Summaries, "Argentina -- Individual -- Taxes on personal income", 2026):

• 5% on the first ARS 1,749,902 of net taxable income
• 9% on income from ARS 1,749,902 to ARS 3,499,803
• 12% on ARS 3,499,803 to ARS 5,249,704
• 15% on ARS 5,249,704 to ARS 7,874,557
• 19% on ARS 7,874,557 to ARS 15,749,113
• 23% on ARS 15,749,113 to ARS 23,623,670
• 27% on ARS 23,623,670 to ARS 35,435,504
• 31% on ARS 35,435,504 to ARS 53,153,257
• 35% on income above ARS 53,153,257

Brackets are indexed annually for inflation, which is a material consideration given Argentina's sustained high-inflation environment. Ley 27.743 (2024) made structural amendments to the Ganancias framework, including revised thresholds and changes to the self-employed deduction. Self-employed workers make 11 monthly advance payments during the year based on the prior year's liability; the annual return filed in June reconciles those advances against the final tax due.

What are the IVA and invoicing obligations under the Regimen General?

Responsables Inscriptos charge IVA at 21% on most services and goods, collect it from clients on each Factura A or B, and remit the net amount (IVA collected on sales minus IVA paid on deductible purchases) to ARCA monthly (PwC, "Argentina -- Individual -- Other taxes", 2026). A reduced rate of 10.5% applies to certain categories including basic foodstuffs, medical services, passenger transport, and selected agricultural inputs. An elevated rate of 27% applies to telecommunications, broadcasting, gas, electricity, and water supplied to commercial users. Monthly IVA returns are mandatory regardless of whether any balance is due. Electronic invoicing is mandatory: every Factura A or B must be authorised through ARCA's systems and carry a CAE (Codigo de Autorizacion Electronico) code before being delivered to the client.

What is the difference between Monotributo and autonomo social security?

The term "autonomo" in Argentine tax language has two distinct meanings that are easy to confuse. In the Monotributo context, the jubilacion (retirement) and obra social (health) contributions are already embedded in the monthly cuota -- the monotributista does not make separate social-security payments. In the Regimen General context, "autonomo" refers to the standalone Regimen de Autonomos social-security framework: a separate monthly contribution paid independently of Ganancias and IVA. Autonomo contributions are categorised into five tiers (I through V) based on the type of activity and prior-year gross income. Effective March 2026, monthly autonomo contributions range from approximately ARS 66,390 (Category I, covering entry-level activities and those under 21) through ARS 132,778 (Category III, professionals and tradespeople at standard income levels) to ARS 292,111 (Category V, the highest general category). Hazardous-activity workers pay ARS 72,614 under a special differential regime (ARCA via Arizmendi, "Autonomos 2026", 2026). Contributions accumulate toward ANSES pension entitlements, with each paid month counting toward the 30-year minimum required for a full retirement benefit.

How does CUIT registration work?

A CUIT is mandatory before any self-employed activity can be invoiced or taxed. Argentine nationals can obtain a CUIT online through the ARCA portal using their Clave Fiscal (digital identity credential). The process involves selecting the "Alta CUIT personas humanas" procedure, uploading proof of identity and address, and selecting the applicable tax activity code. Non-resident individuals and foreign nationals typically must complete the registration in person at an ARCA regional office. Once the CUIT is active, the taxpayer selects their regime -- Monotributo or Regimen General -- and activates the corresponding obligations. Electronic invoicing access (Comprobantes en Linea for monotributistas, or Facturas A/B via the Comprobante Electronico system for Responsables Inscriptos) requires the CUIT to be active and the Clave Fiscal to be at Level 3 or higher (ARCA, "Monotributo portal", 2026; Deel, "Sole proprietorship Argentina", 2026). For a practitioner who can guide registration and regime selection, browse Argentina country overview to find a qualified tax professional.