On December 30, 2025, the Internal Revenue Service – SRI issued four Resolutions by means of which it established the rates of the Special Consumption Tax – ICE applicable in 2026. The following is a summary of their contents.
1.- Resolution NAC-DGERCGC25-00000040 – Applicable ICE Rates
DESCRIPTION | SPECIFIC TARIFF IN FORCE |
| Cigarettes | US$ 0.16 per unit |
| Alcohol (use other than alcoholic beverages and pharmaceuticals), and alcoholic beverages | US$ 10.41 per liter of pure alcohol |
| Craft Beer | US$ 1.56 per liter of pure alcohol |
| Industrial Beer | US$ 13.62 per liter of pure alcohol |
| Non-alcoholic beverages and soft drinks with sugar content greater than 25 grams per liter of beverage, except energy drinks. | US$ 0.18 per 100 grams of added sugar |
| Plastic sleeves | US$ 0.08 per plastic sleeve |
2.- Resolution NAC-DGERCGC25-00000041 – Annual quota of exemption from ICE for alcoholic beverages.
The progressive exemption from ICE for alcoholic beverages, including beer, will be up to 5%. This will be based on the inclusion of domestic ingredients in the production of such goods. Thus:
| Ratio of purchases of domestic ingredients to total purchases (including imports) for the local manufacture of alcoholic beverages | Exemption in ICE calculated without any benefit | |
| From | To | (%) |
| 0% | 69,99% | 0% |
| 70,00% | 75% | 0,5% |
| 75,01% | 80% | 1,0% |
| 80,01% | 85% | 1,5% |
| 85,01% | 90% | 2,0% |
| 90,01% | 95% | 3,0% |
| 95,01% | 99% | 4,0% |
| 99,01% | 100% | 5,0% |
The aforementioned annual quota will be applicable only for new brands of alcoholic beverages (including beer). For this purpose, a new brand will be understood as one that meets the requirements set forth in the Regulations for the Application of the Internal Tax Regime Law regarding the application of the reduction in the specific ICE rate for alcoholic beverages and beer.
Resolution NAC-DGERCGC25-00000042 – Adjustment to the manufacturer’s selling price and ex-customs price.
The value of the manufacturer’s selling price and ex-customs price (as prescribed in Art. 76 of the LRTI) is US$4.72 per liter of beverage.
Resolution NAC-DGERCGC25-00000045 – Reference prices for perfumes and toilet waters marketed through direct sales.
The reference prices shall be calculated for each product by increasing the ex-customs price or the total production costs by the percentages detailed below:
| Range of ex-customs price or total cost of production per product in USD | Percentage increase | |
| From | To | |
| 0,00 | 1,50 | 150% |
| 1,51 | 3,00 | 180% |
| 3,01 | 6,00 | 240% |
| 6,01 | From now on | 300% |
The total costs of production of domestically manufactured goods shall include raw materials, direct labor and indirect manufacturing costs and expenses. Royalty payments calculated on the basis of volume, value or amount of sales that do not exceed 5% of such sales shall not be considered manufacturing costs or expenses [in the event that royalty payments exceed such percentage, the value shall be incorporated into the total costs of production].
In the case of imported products, the provisions of Decision 571 – Customs Value of Imported Goods, issued by the Andean Community, must be observed.
The Resolutions became effective as of their publication in the Official Gazette and will be binding as of January 1, 2026.
Quito D.M. / Guayaquil, January 2026
