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Argentina — Business: Sole Proprietorship

Most Argentine freelancers/sole proprietors operate under the Monotributo, a simplified regime (not a separate 'PFCE'/'RNPyE' registration as the draft claimed) that bundles the integrated tax, SIPA pension contributions, and obra social health insurance into a single monthly payment. It has 11 income-based categories (A through K, as of August 2026), each with its own annual gross-income ceiling, plus limits on business floor space, energy use, and unit sale prices.

VerifiedGovernment / official sourceAFIP/ARCA official Monotributo category pageLast reviewed: 2026-08-31

Why this matters

Monotributo is the practical on-ramp for most independent workers and small sellers in Argentina -- it replaces separate income tax, VAT, and social security registrations with one simplified monthly payment, but crossing a category's income ceiling forces a move to the general tax regime (Régimen General) with full VAT/income tax obligations.

Key facts

  • Monotributo has 11 categories (A-K) based on annual gross income, from roughly ARS 12.0 million (Category A) up to roughly ARS 126.6 million (Category K) as of August 2026 -- thresholds are inflation-adjusted periodically.
  • The single monthly Monotributo payment bundles: Impuesto Integrado (integrated tax), SIPA (pension) contributions, and obra social (health insurance) contributions.
  • Category limits also cover business floor space (up to 200 m²), energy consumption, and maximum unit sale price for goods.
  • Those already covered by another pension regime, or under 18, are exempt from the social-security portion of the Monotributo payment.

Steps

  1. Obtain a CUIT — Apply for a CUIT (Clave Única de Identificación Tributaria) through AFIP/ARCA.
  2. Register for Monotributo and select a category — Register for the Monotributo regime via AFIP/ARCA's online portal, selecting the category matching your expected annual gross income and business characteristics.
  3. Pay the monthly integrated fee — Pay the single monthly Monotributo fee covering tax, pension, and health insurance; monitor income against the category ceiling and re-categorize (or move to the general regime) if exceeded.

Costs

  • Registration fees: varies
  • Tax registration fees: varies

Timelines

  • Obtaining CUIT: uncertain, may take several days to weeks
  • Registration with RNPyE: uncertain, may take several days to weeks

Required documents

  • Valid ID (DNI or passport)
  • CUIT
  • Proof of business activity (e.g., invoices, contracts)

Common mistakes

  • Assuming a separate 'RNPyE' registration is required -- for most independent workers, Monotributo registration through AFIP/ARCA is the actual process, not a distinct national persons/companies registry filing.
  • Choosing the wrong Monotributo category and exceeding its income ceiling without re-categorizing.
  • Not accounting for the mandatory move to the general tax regime once Monotributo's top category ceiling is exceeded.

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