On December 29, 2025, the Internal Revenue Service – SRI issued Resolution No. NAC-DGERCGC25-00000043, by which it updates [for the year 2026] the progressive ranges to liquidate the Income Tax applicable to individuals, undivided successions, inheritances, legacies, donations, finds and any type of act or contract by which the domain [free of charge] of goods and rights is acquired. The following is a summary of its contents.
1.- As from 2026, individuals and undivided estates will pay Income Tax in accordance with the following table:
| Income Taxes for Individuals | |||
| Year 2026 | |||
| Basic Fraction (USD) | Excess up to (USD) | Basic Fraction Tax (USD) | Tax Excess Fraction (%) |
| 0 | 12.208 | 0 | 0% |
| 12.208 | 15.549 | 0 | 5% |
| 15.549 | 20.188 | 167 | 10% |
| 20.188 | 26.700 | 631 | 12% |
| 26.700 | 35.136 | 1.412 | 15% |
| 35.136 | 46.575 | 2.678 | 20% |
| 46.575 | 62.005 | 4.965 | 25% |
| 62.005 | 82.679 | 8.823 | 30% |
| 82.679 | 109.956 | 15.025 | 35% |
| 109.956 | From now on | 24.572 | 37% |
2.- The table for liquidating income tax on inheritances, legacies, donations, finds and any type of act or contract by which the domain [free of charge] of goods and rights is acquired, is detailed below:
| Inheritances, legacies and donations | |||
| Year 2026 | |||
| Basic Fraction (USD) | Excess up to (USD) | Basic Fraction Tax (USD) | Tax Excess Fraction (%) |
| 0 | 78.527 | 0 | 0% |
| 78.527 | 157.053 | 0 | 5% |
| 157.053 | 314.108 | 3.926 | 10% |
| 314.108 | 471.193 | 19.632 | 15% |
| 471.193 | 628.268 | 43.195 | 20% |
| 628.268 | 785.321 | 74.609 | 25% |
| 785.321 | 942.353 | 113.873 | 30% |
| 942.353 | From now on | 160.982 | 35% |
The Resolution will become effective as of its publication in the Official Gazette and will be binding as of January 01, 2026.
Quito D.M. / Guayaquil, December 2025
