SRI Recategorized Rimpe Taxpayers: What Small Businesses Should Check

Ecuador's tax authority began a new automatic Rimpe recategorization process on July 1, 2026.

The change depends on income from the previous year and, in some cases, moves taxpayers into the general tax regime with new obligations.

The Threshold To Watch

Taxpayers registered as Rimpe-Negocio Popular move to Rimpe-Emprendedor when the previous year's income was above $20,000 and did not exceed $300,000.

That category includes smaller businesses such as neighborhood stores, bazaars, hair salons, bakeries, small restaurants, and other lower-scale businesses.

More than 70,000 taxpayers changed tax regimes in 2026. Around 14,000 moved from Rimpe-Negocio Popular to Rimpe-Emprendedor after passing $20,000 in 2025 income. About 56,000 were moved to the general regime after more than three years as Rimpe-Emprendedor or after increasing income above the established limits.

How To Check

The practical step is simple: enter the RUC number and consult the taxpayer file.

The system displays the RUC, name or business name, taxpayer status, main economic activity, and the field labeled Tipo contribuyente - Regimen - Categoria.

The tax authority recommends reviewing the regime after recategorization because the change determines how taxes must be declared and paid during the rest of 2026.

If you operate with an Ecuador RUC, this is worth checking before a routine filing turns into a surprise.