The Monotax increases 72% in January: different impacts depending on the category of taxpayer

From January 1, all the parameters of the Monotributo, or Simplified Regime, must be updated. This increase, which occurs in the maximum billing amounts, scales and fees, is governed by the mobility law, the same as for retirees and other allowances paid by ANSES.

Thus, the ceilings and quotas should rise 72.6% from the table in force at the beginning of 2022. But in the middle of the year a modification was made by law of “tax relief” for small taxpayers, which further complicates the calculations, given that the taxpayers of the lowest categories increased the maximum billing amount by 60%, while for others it was lower and the highest category reached 29%.

These days, in the Government they define the mechanism to “save” this imbalance that promoted high inflation and the consequent need for independent workers to invoice for amounts greater than those established in the Monotributo Regime.

As TN learned, the option that has an advantage in the final stretch of the year is to maintain this “relief”, one of the flags of the Minister of Economy, Sergio Massa, for taxpayers in the lowest categories, where the majority are framed. of the monotributistas.

Increase for categories A, B and C

Thus, due to the increase due to mobility in September and December, which was 33.55%, the lowest categories (A, B and C) would rise close to 114% in the interannual comparison, while D would rise around 93%. and the rest (from E to K) would do so in 72.6%.

In this way, the lowest categories would beat the inflation expected for the year, close to 100%, while the rest would be below.

Monotributo 2023: how the category scales will look from January 1

With the new table of billing ceilings, categories and monthly payments to be paid for the Monotax, which the AFIP will update on the first day of the new year, the maximum income to remain in the Simplified Regime will be just over $5.6 million for category H, the maximum for services, and $8 million for category K, for the sale of furniture.

• Category A: goes from the current $748,382.07 to $999,464, about $83,300 per month.
• Category B: goes from the current $1,112,459.83 to $1,485,690.10;
• Category C: goes from $1,557,443.75 to $2,074,966.13;
• Category D: goes from $1,934,273.04 to $2,583,221.59;
• Category E: the billing limit exceeds $2,277,684.56; at $3,044,674.36;
• Category F: annual billing goes from $2,847,105.70 to $3,805,842.44;
• Category G: from $3,416,526.83 to $4,567,011.55;
• Category H: from $4,229,985.60 to $5,654,396.24;
• Category I: $4,734,330.03 to $6,328,573.14;
• Category J: from $5,425,770.00 to $7,252,849.30;
• Category K: the maximum limit will go from $6,019,594.89 to $8,046,639.39.

With the new table, all monotributistas will have to carry out the first recategorization of the year, which expires on January 21, in order to confirm or change (up or down) their category, according to the billing level reached in this 2021 .