On February 27, 2026, the Internal Revenue Service issued Resolution No. NAC-DGERCGC26-00000009, establishing new income tax withholding percentages effective as of March 1, 2026. This resolution establishes new withholding percentages as detailed below, superseding the percentages in effect until February 2026:

New Withholding Percentages (IR 2026)

• 0% Withholding * Interest paid to entities controlled by the Superintendency of Banks or SEPS.
  • Purchases through settlement to persons deprived of liberty in reintegration programs.
  • Acquisitions from RIMPE taxpayers – Popular Businesses.
    
• 1% Withholding * 
  • Private passenger transport services, public or private cargo transport.
  • Direct purchases from producers of agricultural goods in their natural state.
  • Acquisitions from RIMPE taxpayers – Entrepreneurs.
    
• 1.75% Withholding
  •  Purchases of agricultural goods in their natural state from non-producer marketers.
    
• 2% Withholding Includes, among others: * Electric energy.
  • Credit/debit card payments to affiliated establishments.
  • Insurance and reinsurance premiums.
  • Local acquisition of mineral substances.
  • Payments for construction and similar activities.
  • Purchase of tangible personal property.
  • Interest and commissions between financial entities.
  • Payments made through auxiliary payment systems.
    
• 3% Withholding
  •  Services provided by individuals where labor predominates.
  • Interest recognized by public entities.
  • Media and advertising agency services.
  • Financial yields in general.
  • Purchase settlements to persons not required to keep accounting records or with suspended RUC.

Furthermore, all payments without a specific percentage will be subject to a 3% withholding.

• 5% Withholding
  • Professional services provided by corporations.
  • Commissions paid to resident corporations or permanent establishments.
    
• 10% Withholding
  •  Services provided by individuals where intellect predominates.
  • Image rights payments to artists, athletes, influencers, and similar.
  • Teaching services.
  • Notary activities.
  • Payments linked to intellectual property rights.
  • Lease of real estate.
  • Activities of resident athletes and artists.

Other Important Rules

• Plurality of percentages If an invoice contains several goods/services with different withholdings:
  • The specific withholding for each item applies.
  • If not separated, the highest percentage will be applied.
• Other withholdings - When a person acts as an agent, representative, intermediary, or mandatory of a third party who holds the status of withholding agent and makes purchases or contracts services on their behalf, they shall perform the withholdings on behalf of the latter.

• Exceptions
  • No withholding applies to:
  • Exempt income.
  • Fuel purchases.
  • Payments between companies that are payment aggregators.

The Sole Transitory Provision of this Resolution establishes that withholdings made between March 1 and March 15, 2026, may be issued until March 31, 2026, to allow for operational adjustments by taxpayers.

This document is a summary of the cited Resolution and does not constitute an opinion of Robalino®; therefore, it cannot be considered as legal advice provided.

If you wish to receive more information regarding this content, do not hesitate to contact us at unidadtributaria@robalinolaw.com