The Internal Revenue Service (SRI) of Ecuador has announced changes to the withholding tax rates and designated new withholding agents, effective from March 1, 2026. These updates were established through resolutions NAC-DGERCGC26-00000009 and NAC-DGERCGC26-00000010.
According to resolution NAC-DGERCGC26-00000009, the SRI has set new percentages for income tax withholdings at the source. The agency also stated that, as an exception to allow time for adapting computer systems to these new rates, withholding certificates for the first half of March 2026 can be issued by withholding agents until March 31 without incurring penalties or non-compliance.
“To know all the new withholding percentages at the source, review Resolution NAC-DGERCGC26-00000009,” said SRI in its statement.
Additionally, under resolution NAC-DGERCGC26-00000010, SRI has identified new agents responsible for withholding both Income Tax and Value Added Tax (VAT). These entities are required to comply with their tax obligations according to current regulations.
SRI will update the Single Taxpayer Registry (RUC) automatically with this new status for affected taxpayers. New withholding agents will have the option to reprint their updated certificate via “SRI en línea.”
The list of newly designated withholding agents is available on SRI’s website: https://www.sri.gob.ec/web/intersri/catastros
“For more details review Resolution NAC-DGERCGC26-00000010,” added SRI.
