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.
The President of the Republic, by means of Executive Decree No. 249 issued on December 17th, 2025, hereby the “Decree”, ordered the mandatory and non-recoverable suspension of the working day of January 2nd, 2026, for both the public and private sectors. With this decision, the New Year holiday will be extended from the 1st to the 4th of that month.
Executive Decree No. 289, published in the Third Supplement to Official Gazette No. 206 dated January 19, 2026, amended the General Regulations to the Law of the National Public Procurement System.
On August 22, and November 21, 2025, the Ministry of Labor issued Ministerial Agreement MDT-2025-102 and Ministerial Agreement MDT-2025-186 respectively, through which mandatory guidelines were established for the prevention, response, and eradication of acts of workplace discrimination, violence, and harassment in the private sector, as well as, the applicable process for the registration and approval of the Protocol for the Prevention of Harassment, Discrimination, and Violence (hereinafter, the “Protocol”).
The Internal Tax Regime Law (LRTI) establishes that, for purposes of determining the taxable base of Income Tax, losses incurred by the taxpayer during the fiscal year are deductible.
The new Regulations to the Public Procurement Law (hereinafter, the “Regulations”) were published in the Official Gazette No. 153 of October 28, 2025.
Below is a summary of the main provisions of the Regulations:
Below is a summary of the main provisions of the Regulations:
On November 7, 2025, through Resolution No. SPDP-SPD-2025-0041-R, the Data Protection Authority (hereinafter, “DPA”) issued Regulations for the Application of Legitimate Interest as a Lawful Basis for the Processing of Personal Data (hereinafter, the “Regulation”).
On October 27, 2025, the President of the Republic of Ecuador issued the Law on Social Transparency Regulations. Below, we summarize the provisions regarding the Advance Payment on Undistributed Profits:
The Law Reforming the Law on Public Procurement (“LOSNCP”) was published in the Official Gazette No. 140 on October 7, 2025.
Below is a summary of the main amendments.
Below is a summary of the main amendments.
On October 2, 2025, through Executive Decree No. 172, the president of the Republic, Daniel Noboa, ordered the suspension of the workday corresponding to Thursday, October 9, 2025, for both the public and private sectors.
Within the current regulatory framework, specific provisions have been incorporated that directly affect the rights and benefits applicable to people with disabilities, their substitutes, and caregivers, as well as those facing rare, orphan, catastrophic, or complex diseases. These reforms cover key aspects related to access to services, labor, education, and health benefits. We highlight the following:
Through Interministerial Agreement No. 2025-013, issued by the Ministry of Production, Foreign Trade, Investments and Fisheries together with the Ministry of Tourism, it has been ordered:
The suspension of deadlines and terms for the declaration and payment of the “Eco Delta” and “Potencia Turística” fees, effective September 15, 2025, for a period of two months.
The suspension of deadlines and terms for the declaration and payment of the “Eco Delta” and “Potencia Turística” fees, effective September 15, 2025, for a period of two months.