Ecuador’s Internal Revenue Service has revised the income tax self-withholding rates for companies classified as large taxpayers, with the updated percentages applying to taxable revenue from January 2026 and credited against final income tax liabilities.
Ecuador’s Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC26-00000003 of 27 January 2026, updating the income tax self-withholding rates that apply to companies classified as “Large Taxpayers”.
The revised rates form part of the monthly self-withholding obligation introduced under the Law on Economic Efficiency and Employment Generation. Amounts withheld are treated as a credit against the final income tax liability.
According to the resolution, the updated rates apply to taxable revenue generated from January 2026 onwards. The measure includes a detailed schedule identifying affected companies by their RUC numbers and setting out the specific percentage each entity must withhold from its monthly taxable income.
The SRI stated that the adjustments are based on the effective tax rate of each economic sector and are intended to align with constitutional principles of tax equity and efficiency. The authority also aims to strengthen revenue collection and improve oversight of the country’s largest economic actors.
