New Income Tax Withholding Percentages in Ecuador 2026: Key Updates for Large Taxpayers

The Ecuadorian Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC26-00000003, which updates the Income Tax self-withholding percentages applicable to Large Taxpayers, effective as of January 2026.

This update is particularly relevant for companies included in the new official list, as it directly impacts monthly tax settlements, financial planning, and tax compliance.

Who does this update apply to?

The resolution applies to 519 companies classified as Large Taxpayers, which are required to perform a monthly Income Tax self-withholding on their total taxable income, starting in January 2026.

Each taxpayer must apply the self-withholding percentage specifically assigned by the SRI.

What does Resolution NAC-DGERCGC26-00000003 establish?

The regulation introduces two key changes:

Update of the list of Large Taxpayers subject to self-withholding.
Review and adjustment of self-withholding percentages, determined based on each company’s Effective Tax Rate and primary economic activity.

These percentages must be applied to income earned as of January 2026, which will be reported in February 2026 and in subsequent tax periods.

Important considerations for taxpayers

Companies that were included in the previous list (Resolution NAC-DGERCGC24-00000024) and have been excluded under this new resolution must declare and pay the self-withholding corresponding to December 2025 in January 2026.
It is essential for companies to verify their inclusion in the new list and validate the assigned self-withholding percentage, as incorrect application may result in tax discrepancies, penalties, or interest.

Is your system ready for this change?

Regulatory changes like this require accounting and tax systems to be properly configured to avoid errors in tax filing and payment.

Having a technology solution aligned with current regulations allows you to:

Automate the calculation of self-withholding.
Reduce compliance risks.
Ensure consistency in tax information.
Streamline monthly closings and audits.

At LLB Solutions, we help you comply without friction

At LLB Solutions, we support companies in adapting their ERP systems and tax processes to regulatory changes like this, ensuring compliance, control, and operational efficiency.

Contact us to evaluate whether your system is ready to correctly apply the new Income Tax self-withholding percentages and avoid tax risks in 2026.

Our team can help you transform tax compliance into a secure and controlled operation.

info@llbsolutions.com | Ecuador Localization

Ecuador