The Servicio de Rentas Internas has issued Resolution No. NAC-DGERCGC26-00000009, updating several withholding tax rates at source, effective March 1, 2026.<\/p>\n\n\n\n
Key changes with business impact:<\/strong><\/p>\n\n\n\n Where no specific rate is provided, a general 3% withholding rate<\/strong> will apply.<\/p>\n\n\n\n Beyond the numerical adjustments, these amendments require companies to:<\/p>\n\n\n\n A transitional provision allows withholding certificates corresponding to March 1\u201315 to be issued until March 31, 2026, facilitating operational implementation.<\/strong><\/p>\n\n\n\n In an environment of increasing tax scrutiny, proactive assessment is essential.<\/p>\n\n\n\n Our tax team advises domestic and multinational companies on the strategic evaluation and implementation of regulatory changes in Ecuador.<\/p>\n\n\n\n For a sector-specific impact analysis, please contact us.<\/p>\n\n\n\n \u00a9 TobarZVS\u00a0<\/p>\n 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.<\/p>\n\n\n","protected":false},"excerpt":{"rendered":" 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: Where no specific rate is provided, a general 3% withholding rate will apply. Beyond the numerical adjustments, these amendments require companies to: A transitional provision allows withholding certificates corresponding […]<\/p>\n","protected":false},"author":1,"featured_media":1186,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"iawp_total_views":57,"footnotes":""},"categories":[31],"tags":[30],"class_list":["post-4611","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-advisory","tag-boletin-en"],"acf":[],"yoast_head":"\n\n
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No.<\/strong><\/strong><\/td> Concept<\/strong><\/strong><\/td> Until February 28, 2026<\/strong><\/strong><\/td> With effect from March 1, 2026<\/strong><\/strong><\/td><\/tr> 1<\/td> 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)<\/td> 0%<\/td> 0%<\/td><\/tr> 2<\/td> Transactions executed through purchase settlements for activities performed by persons deprived of liberty in reintegration programs<\/td> 0%<\/td> 0%<\/td><\/tr> 3<\/td> Acquisitions of goods and services from RIMPE taxpayers categorized as popular businesses (pre-printed voucher)<\/td> 0%<\/td> 0%<\/td><\/tr> 4<\/td> Private passenger transportation services or public\/private freight transportation services<\/td> 1%<\/td> 1%<\/td><\/tr> 5<\/td> Acquisition of agricultural, poultry, livestock, apiary, cunicultural, bio-aquatic, and forestry goods and meats directly from the producer<\/td> 1%<\/td> 1%<\/td><\/tr> 6<\/td> Acquisitions from RIMPE taxpayers categorized as entrepreneurs<\/td> 1%<\/td> 1%<\/td><\/tr> 7<\/td> Acquisition of agricultural, poultry, livestock goods, etc., from non-producer distributors<\/td> 1.75%<\/td> 1.75%<\/td><\/tr> 8<\/td> Electric Energy<\/td> 1%<\/td> 2%<\/td><\/tr> 9<\/td> Interest and commissions arising from credit operations between banks and other entities<\/td> 1%<\/td> 2%<\/td><\/tr> 10<\/td> Transfer of equity-representative rights not listed on the Ecuadorian Stock Exchange<\/td> 1%<\/td> 2%<\/td><\/tr> 11<\/td> Payments or account credits effected to insurance and reinsurance entities<\/td> 1%<\/td> 2%<\/td><\/tr> 12<\/td> Acquisition of all types of tangible movable goods<\/td> 1.75%<\/td> 2%<\/td><\/tr> 13<\/td> Construction activities of immovable property works, urbanization, land subdivision, and related projects<\/td> 1.75%<\/td> 2%<\/td><\/tr> 14<\/td> Payments from credit\/debit card companies to affiliated merchants<\/td> 2%<\/td> 2%<\/td><\/tr> 15<\/td> Collection of PET plastic bottles<\/td> 2%<\/td> 2%<\/td><\/tr> 16<\/td> Acquisition of mineral substances within the national territory<\/td> 2%<\/td> 2%<\/td><\/tr> 17<\/td> Finance lease installments legally established in Ecuador<\/td> 2%<\/td> 2%<\/td><\/tr> 18<\/td> Payments to payment aggregators (for third-party payments)<\/td> 2%<\/td> 2%<\/td><\/tr> 19<\/td> Services rendered by natural persons, in which labor prevails over intellectual factors<\/td> 2%<\/td> 3%<\/td><\/tr> 20<\/td> Interest, discounts, and financial income from loans, certificates, accumulation policies, guarantees, and related instruments<\/td> 2%<\/td> 3%<\/td><\/tr> 21<\/td> Interest recognized by public sector entities in favor of taxpayers<\/td> 2%<\/td> 3%<\/td><\/tr> 22<\/td> Purchase settlements for goods and provision of services to individuals not required to keep accounting records<\/td> 2%<\/td> 3%<\/td><\/tr> 23<\/td> Interest and commissions on credit sales<\/td> 2%<\/td> 3%<\/td><\/tr> 24<\/td> Invoices issued by communication media and advertising agencies<\/td> 2.75%<\/td> 3%<\/td><\/tr> 25<\/td> Professional services supplied by resident corporations and permanent establishments<\/td> 3%<\/td> 5%<\/td><\/tr> 26<\/td> Commissions paid to resident corporations in Ecuador and domestic permanent establishments<\/td> 3%<\/td> 5%<\/td><\/tr> 27<\/td> Athletes, coaches, referees, and members of the technical staff who are not in an employment relationship<\/td> 8%<\/td> 10%<\/td><\/tr> 28<\/td> Activities carried out by national or foreign artists residing in the country (natural persons)<\/td> 8%<\/td> 10%<\/td><\/tr> 29<\/td> Fees and payments to natural persons for intellectual services<\/td> 10%<\/td> 10%<\/td><\/tr> 30<\/td> Payments for the use of image or reputation (artists, athletes, influencers, etc.)<\/td> 10%<\/td> 10%<\/td><\/tr> 31<\/td> Teaching services (natural persons)<\/td> 10%<\/td> 10%<\/td><\/tr> 32<\/td> Payments to notaries for activities inherent to their office<\/td> 10%<\/td> 10%<\/td><\/tr> 33<\/td> Royalties, fees, and intellectual property rights<\/td> 10%<\/td> 10%<\/td><\/tr> 34<\/td> Disposal of capital equity rights listed on the stock exchange<\/td> 10%<\/td> 10%<\/td><\/tr> 35<\/td> Lease of real estate property<\/td> 10%<\/td> 10%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n