Through Resolution No. NAC-DGERCGC26-00000009, the Ecuadorian Internal Revenue Service (Servicio de Rentas Internas – SRI) updated the Income Tax withholding rates to be applied by special taxpayers and other withholding agents as of March 1, 2026, upon making payments or recording income subject to taxation in favor of beneficiaries.
Below is a summary of the most relevant amendments introduced by the Resolution.
In order to allow taxpayers to adapt their invoicing systems, withholding certificates corresponding to Income Tax withholdings made between March 1 and March 15, 2026, may be issued until March 31, 2026.
Mateo Bravo, Associate at CorralRosales
mbravo@corralrosales.com
+593 2 2544144
