Argentina self-employed net income calculator (monotributo)
Your net income as an Argentine monotributista is revenue minus a single monthly cuota fixed by your revenue category — that one amount covers income tax, VAT and social security, and nothing else is owed on the activity.
Worked example: with Annual gross revenue of 24,000,000, this model computes Net income / year 23,207,760. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How monotributo in Argentina is calculated
Monotributo is the most complete simplification in this catalog. Instead of filing income tax, charging VAT and paying social security separately, a monotributista pays one amount each month determined by which of eleven revenue categories the year falls into. There is no profit calculation, no deduction of expenses and no annual reconciliation of the tax itself.
The consequence is a staircase rather than a slope: inside a category the cuota is fixed, so the effective rate falls with every extra peso earned, and at each boundary it jumps. Because the scale is re-indexed to inflation twice a year, the boundaries move faster than in any other regime here — an Argentine freelancer recategorises in January and July, and a category that was comfortable in one half of the year can be the wrong one in the next.
Worked example
| Annual gross revenue (ARS) | 24000000 |
|---|---|
| Monotributo / month ✓ | 66020 |
| Monotributo / year ✓ | 792240 |
| Net income / year ✓ | 23207760 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much is the monotributo cuota for a freelancer?
It depends only on your category. At 24,000,000 ARS of annual revenue you are in category C, whose service cuota is about 66,020 ARS a month — roughly 792,240 ARS for the year, covering income tax, VAT and social security together.
Why does my cuota not change when I earn more?
Because monotributo prices a revenue band, not an amount. Within a category the cuota is fixed, so your effective rate falls as revenue rises, then steps up at the next boundary. That step is the regime working as designed.
What decides my category?
Annual gross revenue is the main test, but floor space, electricity consumed and rent paid also feed into it for some activities. Services and the sale of goods have separate cuota columns, with services being the more expensive of the two.
Sources
- ARCA — Monotributo: categorías y valores vigentes · checked 2026-08-22
- Escalas del monotributo desde agosto 2026 (servicios): topes de facturación y cuotas · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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