SRI Started New RIMPE Recategorizations On July 1

Ecuador’s tax authority, SRI, started a new recategorization of RIMPE taxpayers on July 1, 2026.

RIMPE is the simplified tax regime for entrepreneurs and popular businesses. The category matters because moving from one group to another can change your obligations.

Who Can Move

A taxpayer can move from RIMPE-Negocios Populares to RIMPE-Emprendedores when prior-year income exceeded USD 20.000, without exceeding USD 300.000.

Businesses cited in the popular-business category include neighborhood stores, bazaars, hair salons, bakeries, and small restaurants.

Taxpayers can also leave RIMPE and move to the general regime when income exceeds USD 300.000 or when they have completed three years in the regime.

How To Check

The consultation is done through the SRI website using the taxpayer’s RUC number.

At the beginning of 2026, SRI had already recategorized around 14.000 taxpayers from RIMPE-Negocio Popular to RIMPE-Emprendedor. Another 56.000 taxpayers that had been RIMPE-Emprendedor for more than three years or had increased annual income were moved into the general regime.

What This Means For Expats

If you run a small Ecuador business, hold a RUC, or are helping a household business stay compliant, check the RUC status instead of assuming last month’s category still applies. RIMPE-Negocios Populares taxpayers had to file income tax in May, and a category change can mean new filing duties.