Source-cited draft: tax overview for Ecuador (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Tax system overview
Ecuador uses the US dollar as legal tender and operates a calendar-year tax system administered by the SRI (Servicio de Rentas Internas). Residents are taxed on worldwide income; non-residents on Ecuador-source income only.Ley de Régimen Tributario Interno (LRTI)
Tax year
Calendar year (1 January to 31 December)Ley de Régimen Tributario Interno (LRTI)
Currency
US dollar (USD)Ley de Régimen Monetario y Banco del Estado / dollarization (2000)
Tax authority
Servicio de Rentas Internas (SRI)Ley de Creación del Servicio de Rentas InternasView source ↗
Basis of taxation
Residents taxed on worldwide income; non-residents on Ecuador-source income onlyLey de Régimen Tributario Interno (LRTI)
Top personal income tax rate
37SRI Resolution NAC-DGERCGC24-00000041
Personal income tax-free basic fraction (2025)
12,081SRI Resolution NAC-DGERCGC24-00000041
General corporate income tax rate
25Ley de Régimen Tributario Interno (LRTI)
VAT (IVA) standard rate
15Ley de Régimen Tributario Interno (LRTI), IVA provisions
Social security — mandatory IESS contributions, combined
~21.6% of salaryLey de Seguridad Social (IESS)
Corporate income tax return deadline
April of the year following the tax year (date staggered by 9th RUC digit)Reglamento para la Aplicación de la LRTI
Individual income tax return deadline
March of the year following the tax year (date staggered by 9th cédula/RUC digit)Reglamento para la Aplicación de la LRTI
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Other Ecuador computations in the OpenAccountants Tax Library.