Ecuador income tax rates
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
| Current value | 10 entries — see the API for the full schedule |
|---|---|
| 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
# $0.001 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: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate