Escrito por:
The Servicio de Rentas Internas has issued Resolution No. NAC-DGERCGC26-00000009, updating several withholding tax rates at source, effective March 1, 2026.
Key changes with business impact:
- Professional services rendered by companies: 3% → 5%
- Commissions paid to companies: 3% → 5%
- Insurance and reinsurance payments: 1% → 2%
- Interest and financial returns: up to 3%
- Construction activities and acquisition of goods: increase to 2%
- Labor-intensive services: 2% → 3%
- Athletes and artists not under employment relationships: 8% → 10%
Where no specific rate is provided, a general 3% withholding rate will apply.
Beyond the numerical adjustments, these amendments require companies to:
- Update accounting and invoicing systems
- Review contracts and pricing structures
A transitional provision allows withholding certificates corresponding to March 1–15 to be issued until March 31, 2026, facilitating operational implementation.
In an environment of increasing tax scrutiny, proactive assessment is essential.
Our tax team advises domestic and multinational companies on the strategic evaluation and implementation of regulatory changes in Ecuador.
For a sector-specific impact analysis, please contact us.
| No. | Concept | Until February 28, 2026 | With effect from March 1, 2026 |
| 1 | Interest paid to banks and entities supervised by the Superintendency of Banks and the Superintendency of Popular and Solidarity Economy (excluding transactions between financial institutions) | 0% | 0% |
| 2 | Transactions executed through purchase settlements for activities performed by persons deprived of liberty in reintegration programs | 0% | 0% |
| 3 | Acquisitions of goods and services from RIMPE taxpayers categorized as popular businesses (pre-printed voucher) | 0% | 0% |
| 4 | Private passenger transportation services or public/private freight transportation services | 1% | 1% |
| 5 | Acquisition of agricultural, poultry, livestock, apiary, cunicultural, bio-aquatic, and forestry goods and meats directly from the producer | 1% | 1% |
| 6 | Acquisitions from RIMPE taxpayers categorized as entrepreneurs | 1% | 1% |
| 7 | Acquisition of agricultural, poultry, livestock goods, etc., from non-producer distributors | 1.75% | 1.75% |
| 8 | Electric Energy | 1% | 2% |
| 9 | Interest and commissions arising from credit operations between banks and other entities | 1% | 2% |
| 10 | Transfer of equity-representative rights not listed on the Ecuadorian Stock Exchange | 1% | 2% |
| 11 | Payments or account credits effected to insurance and reinsurance entities | 1% | 2% |
| 12 | Acquisition of all types of tangible movable goods | 1.75% | 2% |
| 13 | Construction activities of immovable property works, urbanization, land subdivision, and related projects | 1.75% | 2% |
| 14 | Payments from credit/debit card companies to affiliated merchants | 2% | 2% |
| 15 | Collection of PET plastic bottles | 2% | 2% |
| 16 | Acquisition of mineral substances within the national territory | 2% | 2% |
| 17 | Finance lease installments legally established in Ecuador | 2% | 2% |
| 18 | Payments to payment aggregators (for third-party payments) | 2% | 2% |
| 19 | Services rendered by natural persons, in which labor prevails over intellectual factors | 2% | 3% |
| 20 | Interest, discounts, and financial income from loans, certificates, accumulation policies, guarantees, and related instruments | 2% | 3% |
| 21 | Interest recognized by public sector entities in favor of taxpayers | 2% | 3% |
| 22 | Purchase settlements for goods and provision of services to individuals not required to keep accounting records | 2% | 3% |
| 23 | Interest and commissions on credit sales | 2% | 3% |
| 24 | Invoices issued by communication media and advertising agencies | 2.75% | 3% |
| 25 | Professional services supplied by resident corporations and permanent establishments | 3% | 5% |
| 26 | Commissions paid to resident corporations in Ecuador and domestic permanent establishments | 3% | 5% |
| 27 | Athletes, coaches, referees, and members of the technical staff who are not in an employment relationship | 8% | 10% |
| 28 | Activities carried out by national or foreign artists residing in the country (natural persons) | 8% | 10% |
| 29 | Fees and payments to natural persons for intellectual services | 10% | 10% |
| 30 | Payments for the use of image or reputation (artists, athletes, influencers, etc.) | 10% | 10% |
| 31 | Teaching services (natural persons) | 10% | 10% |
| 32 | Payments to notaries for activities inherent to their office | 10% | 10% |
| 33 | Royalties, fees, and intellectual property rights | 10% | 10% |
| 34 | Disposal of capital equity rights listed on the stock exchange | 10% | 10% |
| 35 | Lease of real estate property | 10% | 10% |
© TobarZVS
This publication contains information of general interest and does not constitute legal opinion on specific issues. Any analysis will require legal advice from the Firm.