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2026 Update: New Parameters for MiPyME Classification
Apr
The Undersecretariat for Small and Medium Enterprises (SICYPYME) has published Resolution No. 1/2026, which establishes the new parameters for the classification of micro, small, and medium-sized enterprises (MiPyMEs).
This update is key for organizations looking to maintain their current classification, obtain the SME Certificate, and access the associated tax, financial, and administrative benefits.
What changes with this update?
The new values define thresholds across three main criteria:
- Total annual sales
- Number of employees
- Value of assets
These parameters determine whether a company qualifies as an MiPyME and can access its benefits.
Total annual sales thresholds (in ARS $)
| Category | Construction | Services | Commerce | Industry & Mining | Agriculture |
| Micro | 743,730,000 | 374,060,000 | 1,738,060,000 | 1,207,910,000 | 909,260,000 |
| Small | 4,412,940,000 | 2,255,110,000 | 12,380,800,000 | 9,025,610,000 | 3,349,360,000 |
| Medium Tier 1 | 24,621,200,000 | 18,664,740,000 | 58,848,790,000 | 64,238,670,000 | 19,711,080,000 |
| Medium Tier 2 | 36,927,730,000 | 26,655,990,000 | 84,070,280,000 | 129,764,070,000 | 31,263,100,000 |
Employee thresholds
| Category | Services | Commerce |
| Micro | 7 | 7 |
| Small | 30 | 35 |
| Medium Tier 1 | 165 | 125 |
| Medium Tier 2 | 535 | 345 |
Asset limit
- Maximum allowed threshold: ARS $3,438,000,000
When do these changes take effect?
The new parameters come into effect on April 1, 2026.
Why is this update important?
Maintaining the correct MiPyME classification allows companies to:
- Access tax benefits
- Obtain financing under preferential conditions
- Apply for business support programs
- Improve financial planning
Failing to update this information may result in the loss of key benefits for business growth.
At LLB Solutions, we support companies in managing, controlling, and analyzing their financial information, helping ensure regulatory compliance and enabling strategic decision-making with tools such as Microsoft Dynamics 365 Business Central.
If you need support to adapt your operations to these changes, contact us: info@llbsolutions.com | Argentina Localization
