Through Resolution No. NAC-DGERCGC24-00000041 and based on the variation of the Urban Consumer Price Index (CPI) published by INEC as of November 2024, the Internal Revenue Service issued the new income tax table for individuals for the 2025 fiscal year, which will be declared in 2026.
The new basic taxable fraction with a 0% income tax rate for individuals amounts to USD 12,081, according to the following table:

In the case of the inheritance, legacies, and donations tax generated in the 2025 fiscal year, the following table must be considered: