This research work has been carried out with the objective of publicizing the income tax settlement under two regimes established by the tax administration, these are the general regime and the new agricultural single income tax regime, a regime aimed exclusively at the tax administration. The agricultural sector, being a producer and exporter of flowers, cocoa, rice, palm, corn, bananas, meat and derivatives, takes a lot of imports to assess the tax burden and the particularities that frame this regime. The income tax settlement has been prepared under the two aforementioned regimes, through the calculation and considerations for each case, determining the income tax caused starting from the income statement and the accounting profit, analyzing the significant accounts that compose it, In the cases of deductible and non-deductible expenses that have a direct effect on the taxable base for the calculation of the tax under the general regime, this is presented in the tax conciliation. Likewise, the Agricultural IRU table has been applied directly to income because it is the particularity of this regime, without considering costs and expenses. Finally, the necessary results for decision-making and choice are obtained.This research work has been carried out with the objective of publicizing the income tax settlement under two regimes established by the tax administration, these are the general regime and the new agricultural single income tax regime, a regime aimed exclusively at the tax administration. The agricultural sector, being a producer and exporter of flowers, cocoa, rice, palm, corn, bananas, meat and derivatives, takes a lot of imports to assess the tax burden and the particularities that frame this regime. The income tax settlement has been prepared under the two aforementioned regimes, through the calculation and considerations for each case, determining the income tax caused starting from the income statement and the accounting profit, analyzing the significant accounts that compose it, In the cases of deductible and non-deductible expenses that have a direct effect on the taxable base for the calculation of the tax under the general regime, this is presented in the tax conciliation. Likewise, the Agricultural IRU table has been applied directly to income because it is the particularity of this regime, without considering costs and expenses. Finally, the necessary results for decision-making and choice are obtained.Este trabajo de investigación se ha realizado con el objetivo de dar a conocer la liquidación del impuesto a la renta bajo dos regímenes establecidos por la administración tributaria, estos son el régimen general y el nuevo régimen de impuesto la renta único agropecuario, régimen dirigido exclusivamente al sector agropecuario, siendo un país productor y exportador de flores, cacao, arroz, palma, maíz, banano, carne y derivados, toma mucha importación para evaluar la carga fiscal y las particularidades que enmarcan este régimen. Se ha elaborado la liquidación del impuesto a la renta bajo los dos regímenes mencionados, mediante el cálculo y consideraciones para cada caso, determinando el impuesto a la renta causado partiendo del estado de resultados y la utilidad contable, analizando las cuentas significativas que lo componen, los casos de gastos deducibles y no deducibles que tienen un efecto directo en la base imponible gravada para el cálculo del impuesto bajo el régimen general, esto se presenta en la conciliación tributaria. Así mismo se ha aplicado la tabla del IRU Agropecuario directamente al ingreso por ser la particularidad de este régimen, sin considerar costos y gastos. Finalmente se obtiene los resultados necesarios para la toma de decisión y elección.