--- title: "Ecuador tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/ecuador/tax/ lang: en updated: 2026-10-10 --- # Ecuador tax Tax residence: At least 183 days in same fiscal period, or 12 months across two fiscal periods. Special regime for new residents: Residencia fiscal temporal. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Tax residence - 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) - 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). ## Special regimes for new residents Special regime ### Residencia fiscal temporal (LRTI, Ley Orgánica de Eficiencia Económica, RO 461-S of 20 Dec 2023) Tax relief **Details** - On: Ecuadorian-source income only, taxed on the ordinary scale - Who: Not previously a fiscal resident of Ecuador - Limit: $150k New arrivals who qualify may pay income tax only on Ecuadorian-source income for 5 years. (source 5) #### Taxed on Ecuadorian-source income only, taxed on the ordinary scale; foreign-source income is outside the base. #### Who it applies to - Not previously a fiscal resident of Ecuador. - Either invest at least USD 150,000 in Ecuadorian real estate or productive activities and keep it at least 5 years, or prove non-Ecuadorian-source monthly income of at least USD 2,500 and affiliate to social security. - Conditions must be met between day 1 and day 120 after entering Ecuador. #### Exclusions - Ecuadorian-source income remains taxable. #### Limits - $150,000 · Minimum investment in real estate or productive activities in Ecuador, kept at least 5 years. - $2,500 a month · Alternative: proven monthly income not of Ecuadorian source; holder must join social security. #### Tax residence Lasts 5 years from the fiscal year the conditions are met. #### Visas The law links the regime to temporary residence. #### Other taxes Social-security affiliation is required under the income route; VAT is unaffected. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Standard rules and foreign-source income Standard rules ### Ecuador income tax: 2026 scale 0-37% for fiscal residents, including foreign-source income **Details** - 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. (sources 1, 2, 3, 4) #### 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 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and 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. - Social-security affiliation is required under the income route; VAT is unaffected. ## Questions people ask ### When do you become a tax resident in Ecuador? 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). 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). ### Who qualifies for Residencia fiscal temporal? Not previously a fiscal resident of Ecuador. The law links the regime to temporary residence. ### How are Digital nomad visa holders taxed in Ecuador? No special regime in our records is tied to the Digital nomad visa. The standard rules apply: 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. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (5)** ## Official sources 1. [Ley de Régimen Tributario Interno (SRI text, last update 25 March 2024), arts. 2, 36, 49](https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/d8fe2b8b-a4e9-4a05-b8cf-3115ec868213/LRTI_ultima_actualizacion_25032024.pdf) · Servicio de Rentas Internas (SRI) · checked 2026-10-10 · published 2024-03-25 2. [LRTI art. 4.1 - Residencia fiscal de personas naturales](https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/4fa9ba99-1d93-431d-a57a-afca074cfec6/Adjunto%20el%20Art%C3%ADculo%204,1.pdf) · Servicio de Rentas Internas (SRI) · checked 2026-10-10 3. [Resolución NAC-DGERCGC25-00000043: income tax table for natural persons, fiscal year 2026](https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar?id=bb7aac3c-251d-4243-9477-10a3ba8e7355&nombre=NAC-DGERCGC25-00000043.pdf) · Servicio de Rentas Internas (Ecuador) · checked 2026-10-10 4. [Preguntas frecuentes afiliación: contribution 20.60% (personal 9.45%, employer 11.15%)](https://www.iess.gob.ec/es/web/guest/preguntas-frecuentes-afiliacion) · Instituto Ecuatoriano de Seguridad Social · checked 2026-10-10 5. [Ley de Régimen Tributario Interno, codificación (última reforma 2026-04-01)](https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/12c884d5-c8d9-4171-becc-1513b990b87a/LEY_DE_REGIMEN_TRIBUTARIO_INTERNO_LRTI.pdf) · Servicio de Rentas Internas · checked 2026-10-10 · published 2026-04-01