0%

–          Interests paid to banks and other entities supervised by the Superintendence of Banks and Popular and Solidarity Economy.

–          Settlements for the purchase of goods and services from activities carried out by individuals deprived of liberty participating in labor reintegration programs.

–          Acquisitions from RIMPE taxpayers engaged in popular businesses, provided that a preprinted sales receipt has been issued.

1%

–          Interests, commissions, and returns on credit transactions between banks and similar entities.

–          Passenger and cargo transportation services.

–          Electric energy.

–          Acquisition of goods of agricultural, poultry, livestock, etc., origin directly from the producer.

–          Purchases of goods and services from RIMPE entrepreneurs.

–          Payments or credits made to insurance and reinsurance companies.

1,75%

–          Acquisition of all types of tangible movable property.

–          Payments made for construction, urbanization, subdivision, or similar activities.

–          Acquisition of goods of agricultural, poultry, livestock, etc., origin from commercial traders.

2%

–          Services provided by individuals where manual labor prevails over intellect.

–          Those conducted by credit card issuing companies to their affiliated establishments.

–          Activities carried out by financial institutions for transactions with debit cards.

–          Revenues from interests, discounts, and any other type of returns.

–          Interests recognized by any public sector entity in favor of taxpayers.

–          Settlements for the purchase of goods and services from individuals not obligated to keep accounts, not registered in the RUC, or in a suspended state.

–          Receipt of non-returnable PET plastic bottles.

–          Acquisition of mineral substances.

–          Payments or credits to leasing companies.

–          Interests and commissions for credit sales.

2,75%

–          Payments to media outlets and advertising agencies.

–          Payments or credits to accounts not covered by specific withholding percentages.

3%

–          Professional services provided by resident companies that require the involvement of accredited professionals with a degree.

–          Commissions paid to companies, whether domestic or foreign, residing in Ecuador.

8%

–          Payments made to athletes, coaches, and referees not in an employment relationship.

–          Activities carried out by national or foreign artists residing in the country.

10%

–          Fees, commissions, and other payments made to individuals providing services where intellect prevails, with or without a professional title.

–          Fees, commissions, royalties, and other payments to individuals and companies for activities related to the use or exploitation of their image or reputation.

–          Professional fees for teaching services.

–          Payments made to notaries.

–          Rents, royalties, rights, or similar payments related to the ownership, use, enjoyment, or exploitation of intellectual property rights.

–          Profits obtained from the sale of rights representing capital, etc., traded on the stock exchange of Ecuador.

–          Lease of real estate.

25% or 37%

–          Payments to non-residents for occasional services.

–          Payments abroad.

Exceptions. – Source withholding for Income Tax will not be applied for the following concepts:

–          Payments that constitute exempt income for the recipient.

–          Income under an employment relationship.

–          Payments made between companies considered as payment aggregators or online markets.

–          Payments for the purchase of fuel.