Through Resolution No. NAC-DGERCGC25-00000043 dated December 29, 2025, the Internal Revenue Service (SRI) updated the Personal Income Tax table for individuals, which will be in force for fiscal year 2026 and will be filed in 2027.

The new basic bracket taxed at a 0% personal income tax rate for individuals amounts to USD 12,208, as shown in the following table:

For inheritance, bequests, and donations tax generated in fiscal year 2026, the table presented below must be considered: