🇪🇨 Moving to Ecuador

• On: Ecuadorian-source income of everyone
• Limit: $12k/yr

Ecuador taxes Ecuadorian-source income and also income obtained abroad by natural persons domiciled in the country (LRTI art. 2), on a 2026 scale of 0% up to USD 12,208 rising to 37% above USD 109,956; an individual is a fiscal resident after 183 days or more in the country in a fiscal period, with a credit for tax paid abroad under art. 49.

Taxed on

Ecuadorian-source income of everyone; plus income obtained abroad by domiciled natural persons and national companies. Tax on net taxable income per the Article 36 table: basic fraction tax plus the marginal rate on the excess over the band's lower limit.

Who it applies to

• Fiscal residence (art. 4.1): (a) 183 calendar days or more, consecutive or not, in the same fiscal period; (b) 183 days or more in a 12-month span across two fiscal periods, unless residence in another country is proven; (c) main centre of activities or economic interests in Ecuador (largest income in the last 12 months, or largest assets, in Ecuador); (d) no more than 183 days in any other country and closest family ties in Ecuador.

Exclusions

• A resident who proves fiscal residence in a tax haven or lower-tax jurisdiction must show at least 183 days there in the fiscal year; a fiscal resident of Ecuador who later claims such residence remains resident for up to four further fiscal periods unless 183 days there are proven.

Limits

• $12,208 a year · Fiscal year 2026: income up to USD 12,208 is the untaxed basic fraction (0%).
• $15,549 a year · 5% on the part of income from USD 12,208 to this amount (no fixed amount).
• $20,188 a year · 10% on the part from USD 15,549 to this amount, plus USD 167.
• $26,700 a year · 12% on the part from USD 20,188 to this amount, plus USD 631.
• $35,136 a year · 15% on the part from USD 26,700 to this amount, plus USD 1,412.
• $46,575 a year · 20% on the part from USD 35,136 to this amount, plus USD 2,678.
• $62,005 a year · 25% on the part from USD 46,575 to this amount, plus USD 4,965.
• $82,679 a year · 30% on the part from USD 62,005 to this amount, plus USD 8,823.
• $109,956 a year · 35% on the part from USD 82,679 to this amount, plus USD 15,025; above this amount 37% on the excess plus USD 24,572.

Days in the country

• At least 183 days in same fiscal period, or 12 months across two fiscal periods · Presence in Ecuador, including sporadic absences, consecutive or not (art. 4.1 a and b)

Tax residence

The progressive personal scale for 2026 runs from 0% to 37% and is updated every year by the SRI from urban consumer price inflation (Resolution NAC-DGERCGC25-00000043, applicable from 1 January 2026).

Visas

Fiscal residence follows days of presence and centre of interests, not the visa category.

Other taxes

Art. 49 gives a tax credit for income tax paid abroad. Employee social security (IESS): the dependent private-sector worker pays 9.45% of salary and the employer 11.15% (total 20.60%). VAT is a separate tax.

Checked against official sources on 10 Oct 2026Change log

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