Ecuador Updates Resolution on Withholding Rates for Self-Withholding Obligation for Large Taxpayers from January 2026

Ecuador's Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC26-00000003 of 27 January 2026, which updates the withholding tax rates under the monthly self-withholding obligation for companies classified as "large taxpayers". The self-withholding obligation was introduced as part of the Law on Economic Efficiency and Employment Generation and is treated as a credit against the annual income tax due. Withholding rates were originally set through Resolution No. NAC-DGERCGC2…