Ecuador Personal income tax brackets
Ecuador Personal income tax brackets run from 0% to 37% across 10 bands, cited to SRI, in force since 1 Jan 2026. Last checked against the official source on 17 Jul 2026.
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
Compare income tax rates across all 22 Latin American countries →
| Current value | 0–37% across 10 bands |
|---|---|
| In force from | 2026-01-01 |
| Official source | SRI — Resolución Nro. NAC-DGERCGC25-00000043 (29 Dec 2025), tabla del impuesto a la renta de personas naturales, período fiscal 2026 (Art. 36 lit. a LRTI) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Impuesto a la renta de personas naturales for resident individuals; Ecuador is fully dollarized so bands are served in USD directly. Ten bands, marginal rates on the fracción excedente 0/5/10/12/15/20/25/30/35/37%; first band (up to USD 12,208) exempt. Thresholds are updated yearly by SRI resolución indexed to the INEC urban CPI (annual variation to Nov 2025 = 1.0534712934405%); this table is for período fiscal 2026, applicable from 1 January 2026, published in the Segundo Suplemento del Registro Oficial No. 194 (30-XII-2025). The same resolution carries a separate herencias/legados/donaciones table (top 35%) — that is not this one. Personal deductions (rebaja por gastos personales) and the fixed 'impuesto fracción básica' amounts are not modelled here. Residents only.
Get it programmatically
curl https://latamref.dev/v1/ec/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ec/income-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ec/income-taxOther Ecuador series: BCE policy rate (none — fully dollarized economy) · IVA standard rate · VAT registration threshold · Salario Básico Unificado (SBU), monthly · Public holidays (feriados nacionales) · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory legal interest (tasa de interés activa legal) · Statutory social-insurance contributions
The same figure elsewhere: El Salvador · Guatemala · Guyana · Honduras · Jamaica · all 22