SRI 2026 tax calendar: deadlines by the ninth digit of your RUC
The ninth digit of your RUC sets your deadline. Here is how to read it and which forms to file in 2026.
By the RoxiumLabs team
RoxiumLabs LLC
- Miami, FL LLC
- 15+ projects delivered
- Clients in 6+ countries
In Ecuador, the deadline to file your SRI returns is not the same for everyone: it depends on the ninth digit of your RUC. Knowing this rule is the simplest way to avoid late-filing fines.
How do I find the ninth digit?
A natural person's RUC has 13 digits. The ninth digit is the one in the ninth position counting left to right. That number sets the due date for each monthly or annual obligation.
Main forms and obligations
| Form | Obligation | Typical frequency |
|---|---|---|
| 104 | VAT | Monthly or semi-annual (RIMPE) |
| 103 | Income tax withholding at source | Monthly |
| 105 | Special Consumption Tax (ICE) | Monthly |
For each of these forms, the due date is assigned by the ninth digit of the RUC, staggering dates across the month to distribute system load.
Personal income tax return 2026
The personal income tax return for fiscal year 2025 is generally filed between March 10 and 28, 2026, also staggered by the ninth digit of the RUC. Those who earned income above the exempt basic bracket (USD 12,208) in 2025 must file.
For accounting firms managing a large client base, the real challenge is missing no deadline. A system with automatic reminders per client and per form prevents oversights and fines. It is part of what we automate in RoxiumLabs' custom platforms.
Sources and verification
This guide is based on public SRI regulations. Always confirm current deadlines and requirements on the official portal before acting.
Go to sri.gob.ecFrequently asked questions
- What happens if I file after my deadline?
- Late filing generates interest and fines calculated on the tax due. That is why it pays to know your date by the ninth digit and file early.
- When do natural persons file income tax in 2026?
- Generally between March 10 and 28, 2026, based on the ninth digit of the RUC, for income earned in 2025.
- Who must file an income tax return?
- Natural persons whose 2025 income exceeded the exempt basic bracket (USD 12,208), among other cases defined by the SRI.
Need a system that meets SRI rules effortlessly?
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