SRI publishes new tables for settling Income Tax 2026

Reports5 January 2026
The Internal Revenue Service issued Resolution No. NAC-DGERCGC25-00000043 with the new tables for the settlement of income tax applicable to the 2026 fiscal year.

The Internal Revenue Service (SRI) issued Resolution No. NAC-DGERCGC25-00000043, published in the Official Register Second Supplement No. 194 of 30 December 2025, establishing the new ranges of the tables for the settlement of income tax for the 2026 fiscal year.


The regulation applies to individuals, undivided estates, as well as inheritances, bequests, donations, findings, and all types of acts or contracts through which ownership of property and rights is acquired free of charge. This tax update comes into effect on 1 January 2026.


With this resolution, the SRI adjusts the parameters for calculating the tax, in accordance with current legal provisions, directly impacting the tax planning of individuals and family structures that must comply with these obligations.

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