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

|Approved Changes|Ecuador
Ecuador

Ecuador's Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC25-00000003 of 31 January 2025, which updates the withholding tax rates under the monthly self-withholding obligation for companies classified as "large taxpayers". As previously reported, 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 Res…

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