Resolution No. NAC-DGERCGC26-00000026 sets out filing procedures, payment options and applicable rates for resident companies and permanent establishments with accumulated undistributed profits.
The Ecuadorian Internal Revenue Service (SRI) has issued Resolution No.NAC-DGERCGC26-00000026, establishing the mechanism for the declaration and payment of advance payments on undistributed profits by resident companies and permanent establishments of non-resident companies.
The resolution, signed on 14 July 2026, implements procedures for a tax obligation introduced under the Organic Law on Social Transparency, which was published on 28 August 2025.
The rules apply to resident companies and permanent establishments of non-resident companies that have accumulated profits from previous fiscal years which remain undistributed as of 31 July of the current fiscal year. For example, accumulated profits for 2025 that remain undistributed by 31 July 2026 are subject to the advance payment.
Applicable rates
The advance payment is calculated by applying a single rate to 100% of the undistributed profit balance within the applicable range, rather than using marginal rates.
| Undistributed profits | Applicable rate |
| Up to USD 100,000.00 | 0.00% |
| USD 100,000.01 to USD 1,000,000.00 | 0.75% |
| USD 1,000,000.01 to USD 10,000,000.00 | 1.25% |
| USD 10,000,000.01 to USD 100,000,000.00 | 1.75% |
| USD 100,000,000.01 to USD 500,000,000.00 | 2.25% |
| USD 500,000,000.01 and above | 2.50% |
Amounts paid are treated as payments on account and may be credited against dividend withholding tax obligations or corporate income tax in the year the profits are distributed or capitalised. Where applicable, taxpayers may also request a refund within three years after distribution.
Declaration and payment procedures
Taxpayers must file using the Formulario de Pago de Anticipo MÃnimo de Impuesto a la Renta, Autorretenciones de Grandes Contribuyentes y Pago a Cuenta Sobre las Utilidades no Distribuidas, which must be submitted through the SRI Online portal.
The resolution provides two payment options:
- Single payment: Full declaration and payment in August using obligation code 1077.
- Three instalments: Equal payments in August, September and October using obligation code 1078.
For the August payment, filing and payment deadlines fall between 10 August and 28 August, depending on the ninth digit of the taxpayer’s RUC number.
Restrictions and transitional rule
The SRI said taxpayers cannot change their selected payment option through a supplementary declaration after it has been chosen. The authority also confirmed that no additional payment agreements (convenios de pago) will be granted for this advance payment.
The resolution further provides that, for the 2025 fiscal year, taxpayers that had already made the required payment using Form 106 during November or December 2025 will be regarded as having satisfied the obligation.
