Ecuador Income Tax Calculator for Individuals
Ecuador · TaxesCalculate the Income Tax for individuals in Ecuador using the SRI's official 2026 table: from your annual taxable base, get the bracket, the excess, the basic-bracket tax, the tax on the excess, the tax due, and the effective rate.
How is it calculated?
Tax due = the bracket's basic-fraction tax + the bracket's percentage × (taxable base − the bracket's lower limit). SRI's 2026 table (Resolution NAC-DGERCGC25-00000043), in USD: up to 12,208, 0%; 12,208 to 15,549, 5%; 15,549 to 20,188, base tax 167 and 10%; 20,188 to 26,700, base tax 631 and 12%; 26,700 to 35,136, base tax 1,412 and 15%; 35,136 to 46,575, base tax 2,678 and 20%; 46,575 to 62,005, base tax 4,965 and 25%; 62,005 to 82,679, base tax 8,823 and 30%; 82,679 to 109,956, base tax 15,025 and 35%; and above 109,956, base tax 24,572 and 37%. The taxable base is your taxed income for the year minus the deductions the law allows, such as the personal IESS contribution. The main result is the tax BEFORE deductions: the personal-expenses deduction and other deductions have SRI rules and limits not calculated here; you can enter their amount to see the tax after deductions. The official table's base amounts are rounded to the dollar, so there may be cent-level differences near bracket limits. This is a rough estimate, not your tax return.
Examples
Annual taxable base of 30,000
Bracket 26,700 to 35,136: base tax 1,412 plus 15% of 3,300 (495). Tax due: 1,907 (effective rate 6.36%).
Taxable base of 12,208 (tax-exempt basic fraction)
No tax is paid up to 12,208: tax due 0.
2026 income tax table
With a taxable base of 30,000, the tax due is 1,907 (effective rate of 6.36%). Figures are illustrative. The taxable base isn't your annual salary: it's taxed income minus the allowed deductions, such as the personal IESS contribution.
If you're an employee, your employer withholds a portion each month using this table on your annual projection: check the effect on the net salary calculator. If you run a business, check whether RIMPE suits you better.
| Taxable base from | to | Basic-fraction tax | On the excess |
|---|---|---|---|
| 0 | 12,208 | 0 | 0% |
| 12,208 | 15,549 | 0 | 5% |
| 15,549 | 20,188 | 167 | 10% |
| 20,188 | 26,700 | 631 | 12% |
| 26,700 | 35,136 | 1,412 | 15% |
| 35,136 | 46,575 | 2,678 | 20% |
| 46,575 | 62,005 | 4,965 | 25% |
| 62,005 | 82,679 | 8,823 | 30% |
| 82,679 | 109,956 | 15,025 | 35% |
| 109,956 | onward | 24,572 | 37% |
Sources
- SRI (Ecuadorian tax authority) — Income Tax table for individuals and undivided estates, fiscal year 2026 (Resolution NAC-DGERCGC25-00000043, Official Register Second Supplement 194 of 12/30/2025) — in effect since January 2026 · reviewed on September 25, 2026