Quito's municipal patent tax payment begins July 10; here's how to comply

Quito is simplifying its municipal patent tax payment process for individuals and businesses not obligated to maintain accounting records. These taxpayers can begin settling their dues from July 10, with the payment window remaining open until December 31, 2026. This extended deadline aims to help citizens avoid interest charges for late payments.

The tax applies to individuals and companies with an active taxpayer registry (RUC) in Quito for at least 183 days within the fiscal year. Starting in 2025, this group will pay a flat fee of $15, regardless of the number of economic activities registered under their RUC. The process has been streamlined, with the municipal system automatically generating the payment notice, eliminating the need for prior declarations. Unlike previous years, there is no staggered payment schedule based on the RUC's ninth digit; the sole requirement is to pay by the end of the year.

Payment can be made through the municipal services portal, via electronic banking by selecting the municipal patent option, or in person at authorized financial institutions by presenting the payment order or RAET number. Special provisions offer tax exemptions for qualified artisans and a preferential rate of $10 for autonomous merchants and transporters.

The municipal patent tax collection period for individuals and non-accounting businesses runs from July 10 to December 31, 2026. Timely payment is crucial to prevent the imposition of late fees and interest.