There is disclosed a resin composition for powder coatings, which comprises a blend of two acrylic resins being obtained by polymerizing a proscribed amount of monomer component (a-1) represented by formula (I) and a prescribed amount of another monomer component (a-2), respectively, and having different polymerization degrees represented by viscosities at 140°C and a polybasic acid compound in 1.5 to 0.5 equivalent ratio of the glycidyl groups in said acrylic resins to the acid groups in the polybasic acid compound.
wherein R 1 and R 2 each represent a hydrogen atom or a lower alkyl group. Disclosure described provides a resin composition for powder coatings that can form a coating film having a mat smooth appearance and excellent in flexibility as shown Du pont impact resistance and the Ericksen test as well as excellent in nail scratch resistance.