How the Argentina monotributo calculator is verified

Inputs

Input	Field	Type
Annual gross revenue (ARS)	`annualRevenue`	number

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
Monotributo / month	`monthlyCuota`	`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 : $const.cuotaK)))))))))`
Monotributo / year	`annualCuota`	`$round(monthlyCuota * 12, 2)`
Net income / year	`netIncome`	`$round($max([0, annualRevenue - annualCuota]), 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`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

Test vectors (3)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — 24,000,000 ARS revenue — category C

given `annualRevenue`	24000000
expect `monthlyCuota`	66020
expect `annualCuota`	792240
expect `netIncome`	23207760

Case 2 — 50,000,000 ARS revenue — category G

given `annualRevenue`	50000000
expect `monthlyCuota`	230612
expect `annualCuota`	2767344
expect `netIncome`	47232656

Case 3 — 120,000,000 ARS revenue — category K, the top of the regime

given `annualRevenue`	120000000
expect `monthlyCuota`	1614446.02
expect `annualCuota`	19373352.24
expect `netIncome`	100626647.76

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

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

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