The Executive Decree dated December 30, 2025, issued by the President of the Republic established differentiated Outflow Tax (ISD) rates for the importation of goods classified under certain tariff subheadings:
The detailed list of tariff subheadings shall be issued by the Ministry of Production, Trade and Investment, together with the criteria, parameters, and conditions for applying the differentiated ISD rates.
The Ministry of Economy and Finance must determine the fiscal cap for the application of the differentiated ISD rate for fiscal year 2026. Once the amount of the benefit reaches the maximum cap, the differentiated rate shall no longer apply.
The decree is effective as of January 1, 2026; however, the differentiated rates will not apply until the Ministry of Production issues the corresponding list. Until then, the general ISD rate of 5% shall apply.
Andrea Moya, Parner at CorralRosales
amoya@corralrosales.com
+593 2 2544144
