Ecuador Income Tax — Personas Naturales / Self-Employed
Asked about Ecuador personal income tax (Impuesto a la Renta) for self-employed individuals and natural persons.
What this covers — Ecuador, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Filing Calendar (Ninth Digit of Cédula/RUC)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Ecuador Income Tax — Personas Naturales / Self-Employed automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Ecuador accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Ecuador to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Ecuador →Depends on
About
Use this skill whenever asked about Ecuador personal income tax (Impuesto a la Renta) for self-employed individuals and natural persons. Trigger on phrases like "how much income tax do I pay in Ecuador", "Impuesto a la Renta", "Formulario 102", "Formulario 102A", "declaración de renta personas naturales", "gastos personales", "rebaja por gastos personales", "RIMPE", "Negocio Popular", "Emprendedor", "aporte IESS", "décimo tercero", "décimo cuarto", "fondos de reserva", "noveno dígito", "self-employed tax Ecuador", "non-resident 25%", or any question about filing or computing income tax for a self-employed person, professional, or individual resident/non-resident in Ecuador. Also trigger when preparing or reviewing a Formulario 102/102A, the Anexo de Gastos Personales, an IESS contribution computation, or advising on the RIMPE simplified regime. This skill covers the progressive 0%-37% PIT table, the personal-expense rebate, IESS contributions, the 13th/14th salaries, RIMPE, residency, penalties, and interaction with IVA and social security. ALWAYS read this skill before touching any Ecuador income tax work.
The full rule
The complete, step-by-step rules for Ecuador Income Tax — Personas Naturales / Self-Employed — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Ecuador tax skills
Other Ecuador computations in the OpenAccountants library.