The annual billing limits and monthly fees increased by 16.8%. The new fees will be payable starting in August. Taxpayers who don't need to change categories or have been in the regime for less than six months are exempt from the recategorization process.

New Annual Income Limits

• Category A: $12,009,410.45
• Category B: $17,595,182.74
• Category C: $24,670,494.31
• Category D: $30,628,651.43
• Category E: $36,028,231.33
• Category F: $45,151,659.41
• Category G: $53,995,798.87
• Category H: $81,924,660.37
• Category I: $91,699,761.90
• Category J: $105,012,519.20
• Category K: $126,610,838.75

Monthly Fees (Starting in August)

For Service Providers:

• A: $49,527.18
• B: $56,379.08
• C: $66,020.12
• D: $84,612.93
• E: $119,811.45
• F: $150,784.21
• G: $230,312.94
• H: $522,706.68
• I: $963,747.86
• J: $1,167,299.76
• K: $1,614,446.04

For Commerce (Product Sales):

• A: $49,527.18
• B: $56,379.08
• C: $64,530.58
• D: $82,564.81
• E: $108,267.51
• F: $129,930.65
• G: $158,815.05
• H: $317,895.01
• I: $474,992.78
• J: $580,793.69
• K: $702,103.24

ARCA also officialized the new deduction tables and scales for the Income Tax, which will apply to employees in the second half of the year. The new rules are retroactive to July 1, but the impact on salaries will be seen in August payments.

Personal Deductions

• Non-taxable minimum: $5,585,736.93 accumulated by December.
• Spouse: Starts at $2,898,425.92 in July, reaching $5,260,643.86 in December.
• Children: $1,461,686.77 in July, reaching $2,652,961.90 in December.
• Special deduction: $10,771,391.86 in July, reaching $19,550,079.27 in December.