Guides an Ecuadorian self-employed person or independent professional (persona natural) through their annual Impuesto a la Renta filing on Formulario 102 or 102A, covering residency and regime determination (General vs RIMPE Negocio Popular vs Emprendedor), business-expense deduction, the rebaja por gastos personales, IESS voluntary contributions, and SRI submission by the ninth-digit deadline in March (or May for RIMPE).
Establish the client's tax profile before any numbers are run. Confirm physical presence (183-day test under LRTI art. 4.1) to determine resident (worldwide income, 0–37% table) vs non-resident (flat 25% on Ecuadorian-source income). Identify whether they are in the General Regime or RIMPE (Negocio Popular ≤ USD 20,000 gross / Emprendedor USD 20,001–300,000), since each has a completely different computation and filing deadline.
Gather and classify all income sources from bank statements, facturas, and platform payouts. For IVA-registered professionals, strip the 15% IVA component from gross receipts to arrive at net renta gravada. Identify and exclude exempt items: 13th salary (décimo tercero), 14th salary (décimo cuarto), own-account transfers, and loan principal movements.
For general-regime self-employed individuals, identify and document all deductible business costs: office rent, accountancy and legal fees, office supplies, marketing, platform fees, IT/SaaS, and business travel. Apply apportionment for home-office and mixed-use items (electricity, internet, vehicle). Only items backed by facturas with a valid RUC are deductible under LRTI. RIMPE taxpayers skip this phase — their regime taxes gross revenue, not net profit.
Calculate and verify IESS contributions. A self-employed voluntary/independent affiliate pays 20.50% on declared income (minimum base 1 SBU: USD 470/month in 2025, USD 482/month in 2026), paid entirely by the individual. These IESS payments are deductible from the taxable base. Confirm contribution planillas from the IESS portal for the full year.
Compute the personal-expense rebate: 18% × the lesser of (a) total documented personal expenses or (b) the canasta cap. The cap is 7 canastas básicas for a taxpayer with no dependents (≈ USD 5,752.60 in 2026), scaling to 9/11/14/17/20 canastas for 1/2/3/4/5+ dependents. Expenses must be in the six allowed categories — vivienda, salud, educación, alimentación, vestimenta, turismo — and backed by facturas with the taxpayer's RUC or cédula. If personal expenses exceed 50% of the exempt base, the Anexo de Gastos Personales (APS) must also be filed in February.
Apply the correct computation path. General-regime: apply the 2025 progressive PIT table (0%–37%, exempt base USD 12,081) to net taxable income, then subtract the rebaja. RIMPE Negocio Popular: apply the fixed-fee table (USD 0/5/15/35/60 by revenue band). RIMPE Emprendedor: apply the 0%–2% marginal table on gross income. Then net off retenciones en la fuente (withholding credits) and any anticipo de impuesto renta already paid to arrive at tax due or refund.
Submit Formulario 102 (or 102A for RIMPE) via the SRI online portal. General-regime returns are due in March of the following year, staggered by the ninth digit of the cédula/RUC (10–28 March). RIMPE returns are due in May (same ninth-digit stagger). The Anexo de Gastos Personales is due in February. If tax is owed, pay via the SRI portal, Banco del Pacífico window, or authorized collection points before the deadline to avoid the 3%-per-month late-filing surcharge (capped at 100% of tax) under LRTI art. 100.
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