On December 29, 2025, through Resolution No. NAC-DGERCGC25-00000043, the Internal Revenue Service updated the table for income tax rates for individuals, and the income tax table on inheritances, legacies, and donations applicable to fiscal year 2026.
- Income Tax Table for Individuals
2. Income Tax Table for Inheritances, Legacies, Donations, and All Types of Acts or Contracts for the Transfer of Ownership Free of Charge of Goods and Rights
This Resolution shall be applicable as of January 1, 2026.
Mateo Bravo, Associate at CorralRosales
mbravo@corralrosales.com
+593 2 2544144
