Tax Overview in Ecuador

Tax overview for Ecuador (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Ecuador · tax year 2025 · changed 25 Jun 2026

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Key figures: Ecuador, 2025

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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)

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Ecuador tax system at a glance

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 Internas)
Basis of taxation — Residents taxed on worldwide income; non-residents on Ecuador-source income only (Ley de Régimen Tributario Interno (LRTI))
Top personal income tax rate — 37 percent (SRI Resolution NAC-DGERCGC24-00000041)
Personal income tax-free basic fraction (2025) — 12,081 USD (SRI Resolution NAC-DGERCGC24-00000041)
General corporate income tax rate — 25 percent (Ley de Régimen Tributario Interno (LRTI))
VAT (IVA) standard rate — 15 percent (VAT (IVA) exists — Yes) (Ley de Régimen Tributario Interno (LRTI), IVA provisions)
Social security — mandatory IESS contributions, combined — ~21.6% of salary percent (Ley 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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Ecuador tax system at a glance

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 Internas)

Basis of taxation — Residents taxed on worldwide income; non-residents on Ecuador-source income only (Ley de Régimen Tributario Interno (LRTI))

Top personal income tax rate — 37 percent (SRI Resolution NAC-DGERCGC24-00000041)

Personal income tax-free basic fraction (2025) — 12,081 USD (SRI Resolution NAC-DGERCGC24-00000041)

General corporate income tax rate — 25 percent (Ley de Régimen Tributario Interno (LRTI))

VAT (IVA) standard rate — 15 percent (VAT (IVA) exists — Yes) (Ley de Régimen Tributario Interno (LRTI), IVA provisions)

Social security — mandatory IESS contributions, combined — ~21.6% of salary percent (Ley 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)