{
  "$comment": "Machine-readable companion to https://valem.run/calculators/argentina/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/argentina/self-employed",
  "dataUrl": "https://valem.run/calculators/argentina/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Argentina monotributo model by Valem (https://valem.run/calculators/argentina/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/argentina/self-employed/verify",
  "country": "argentina",
  "countryName": "Argentina",
  "formula": "self-employed",
  "formulaName": "Monotributo",
  "title": "Monotributo — Argentina Freelancer Tax",
  "answer": "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.",
  "lang": "en",
  "currency": "ARS",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "ARCA — Monotributo: categorías y valores vigentes",
      "url": "https://www.afip.gob.ar/monotributo/categorias.asp",
      "checked": "2026-08-22"
    },
    {
      "label": "Escalas del monotributo desde agosto 2026 (servicios): topes de facturación y cuotas",
      "url": "https://calcularsueldo.com.ar/impuestos/15396/monotributo-como-quedan-las-escalas-desde-agosto-2026.html",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual gross revenue (ARS)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "monthlyCuota",
      "type": "number",
      "label": "Monotributo / month",
      "format": "number",
      "formula": "annualRevenue <= $const.a ? $const.cuotaA : (annualRevenue <= $const.b ? $const.cuotaB : (annualRevenue <= $const.c ? $const.cuotaC : (annualRevenue <= $const.d ? $const.cuotaD : (annualRevenue <= $const.e ? $const.cuotaE : (annualRevenue <= $const.f ? $const.cuotaF : (annualRevenue <= $const.g ? $const.cuotaG : (annualRevenue <= $const.h ? $const.cuotaH : (annualRevenue <= $const.i ? $const.cuotaI : (annualRevenue <= $const.j ? $const.cuotaJ : $const.cuotaK)))))))))"
    },
    {
      "name": "annualCuota",
      "type": "number",
      "label": "Monotributo / year",
      "format": "number",
      "formula": "$round(monthlyCuota * 12, 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, annualRevenue - annualCuota]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "24,000,000 ARS revenue — category C",
      "given": {
        "annualRevenue": 24000000
      },
      "expect": {
        "monthlyCuota": 66020,
        "annualCuota": 792240,
        "netIncome": 23207760
      }
    },
    {
      "description": "50,000,000 ARS revenue — category G",
      "given": {
        "annualRevenue": 50000000
      },
      "expect": {
        "monthlyCuota": 230612,
        "annualCuota": 2767344,
        "netIncome": 47232656
      }
    },
    {
      "description": "120,000,000 ARS revenue — category K, the top of the regime",
      "given": {
        "annualRevenue": 120000000
      },
      "expect": {
        "monthlyCuota": 1614446.02,
        "annualCuota": 19373352.24,
        "netIncome": 100626647.76
      }
    }
  ],
  "spec": {
    "id": "self-employed-argentina",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "monthlyCuota": {
          "type": "number",
          "readOnly": true
        },
        "annualCuota": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "a": 12009410,
      "b": 17595182,
      "c": 24670494,
      "d": 30628651,
      "e": 36028231,
      "f": 45151659,
      "g": 53995798,
      "h": 81924660,
      "i": 91699761,
      "j": 105012519,
      "cuotaA": 49527.18,
      "cuotaB": 56379,
      "cuotaC": 66020,
      "cuotaD": 84614,
      "cuotaE": 119811,
      "cuotaF": 150784,
      "cuotaG": 230612,
      "cuotaH": 522706,
      "cuotaI": 963747,
      "cuotaJ": 1167299,
      "cuotaK": 1614446.02
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 24000000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.monthlyCuota",
        "expr": "annualRevenue <= $const.a ? $const.cuotaA : (annualRevenue <= $const.b ? $const.cuotaB : (annualRevenue <= $const.c ? $const.cuotaC : (annualRevenue <= $const.d ? $const.cuotaD : (annualRevenue <= $const.e ? $const.cuotaE : (annualRevenue <= $const.f ? $const.cuotaF : (annualRevenue <= $const.g ? $const.cuotaG : (annualRevenue <= $const.h ? $const.cuotaH : (annualRevenue <= $const.i ? $const.cuotaI : (annualRevenue <= $const.j ? $const.cuotaJ : $const.cuotaK)))))))))"
      },
      {
        "path": "$.annualCuota",
        "expr": "$round(monthlyCuota * 12, 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualRevenue - annualCuota]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'The scale here is the one in force from August 2026 for locaciones y prestaciones de servicios — the service categories, which is what a freelancer falls into; selling goods has its own, cheaper column. Monotributo bundles income tax, VAT and social security into that single amount, so nothing else is owed on the activity, but the scale is re-indexed to inflation every six months and any figure here is stale the moment ARCA publishes the next one. Categories also depend on floor space, energy use and rent paid, not only on revenue. Not tax advice.'"
            },
            {
              "id": "inputField",
              "type": "numericField",
              "label": "Annual gross revenue (ARS)",
              "bind": "$.annualRevenue",
              "placeholder": "24000000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netIncomeTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "monthlyCuotaTile",
                  "type": "statTile",
                  "label": "Monotributo / month",
                  "bind": "$.monthlyCuota",
                  "format": "number"
                },
                {
                  "id": "annualCuotaTile",
                  "type": "statTile",
                  "label": "Monotributo / year",
                  "bind": "$.annualCuota",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "ARCA — Monotributo: categorías y valores vigentes",
                  "url": "https://www.afip.gob.ar/monotributo/categorias.asp",
                  "date": "2026-08-22"
                },
                {
                  "label": "Escalas del monotributo desde agosto 2026 (servicios): topes de facturación y cuotas",
                  "url": "https://calcularsueldo.com.ar/impuestos/15396/monotributo-como-quedan-las-escalas-desde-agosto-2026.html",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "24,000,000 ARS revenue — category C",
        "given": {
          "$.annualRevenue": 24000000
        },
        "expect": {
          "$.monthlyCuota": 66020,
          "$.annualCuota": 792240,
          "$.netIncome": 23207760
        }
      },
      {
        "description": "50,000,000 ARS revenue — category G",
        "given": {
          "$.annualRevenue": 50000000
        },
        "expect": {
          "$.monthlyCuota": 230612,
          "$.annualCuota": 2767344,
          "$.netIncome": 47232656
        }
      },
      {
        "description": "120,000,000 ARS revenue — category K, the top of the regime",
        "given": {
          "$.annualRevenue": 120000000
        },
        "expect": {
          "$.monthlyCuota": 1614446.02,
          "$.annualCuota": 19373352.24,
          "$.netIncome": 100626647.76
        }
      }
    ]
  }
}