New rules on profits in the mining sector

ECIJA Ecuador’s Tax and Investment Law practice group has published a new briefing note on Resolution No. NAC-DGERCGC26-00000021, issued by the Internal Revenue Service (SRI) and published on 23 June 2026 in the Fourth Supplement to the Official Gazette No. 311.

The regulation sets out the rules for determining the State’s share of profits in the mining sector when the SRI applies presumptive assessment methods. Its content is relevant to taxpayers subject to these procedures, as it defines the percentages and calculation methodology applicable according to the type of concession, regime or mining licence.

The Resolution sets out different percentages for small, medium and large-scale mining, as well as for marketing licences. Furthermore, it sets out the methodology for calculating the labour profit attributable to the State and, where applicable, the workers’ share, based on the taxable base determined on a presumptive basis.

The regulation came into force on 23 June 2026, following its publication in the Official Gazette.

For further information or specialist advice, please contact our Tax and Investment Law team, comprising Paola Robalino, Jessica Dillon, Rodrigo Herrera and Carla Frías.