Ecuador’s Internal Revenue Service (SRI) has published Resolution No. NAC- DGERCGC25-00000002 on 30 January 2025, detailing the coefficients for presumptive tax assessments for 2023.
The 2023 coefficients, which differ based on industry or activity, are as follows:
- Between 0.0350 and 0.9860 applied to total revenue,
- Between 0.0363 and 70.6200 applied to total costs and expenses, and
- Between 0.0312 and 2.0569 applied to total assets.
If the taxpayer’s industry or activity isn’t listed in the resolution, these coefficients apply:
- 0.2824 applied on total revenue,
- 0.3935 applied on total costs and expenses, and
- 0.5354 applied on total assets.
According to the SRI, the highest of the three results is used as the basis for assessment.
The coefficients are applied in a presumptive tax assessment when a tax return is not filed, the submitted return or supporting documents are incomplete, or the taxpayer does not cooperate with the tax authorities during a direct assessment.
