Short-circuit resistances are transformer parameters that characterize the electrical load losses and correct operation of these machines. However, the traditional concept of short-circuit resistance, independent of the harmonic frequencies, has been superseded by present transformer standards. Hence, new expressions for short-circuit resistances of three-phase transformers have been developed in this article based on the IEEE Standard C57.110-2018 and are presented jointly with the losses that these resistances characterize. These refer to the secondary effective short-circuit resistance of each phase (Rcc,z), of each harmonic (Rcc,h), and the non-fundamental frequency combined harmonics (Rcc,Hz). Likewise, the harmonic loss factor (HLFz%) has been established to determine the importance of the harmonics in each phase’s load losses. The application of these short-circuit resistances to the calculation of the load losses for a 630 kVA transformer from an actual residential distribution network has shown that the same values are obtained as with the IEEE Standard C57.110-2018, and they are 48.75% higher than those recorded with the traditional short-circuit resistances when the current distortion rates are 36.47%.