---
name: ec-tax-overview
description: "Source-cited draft: tax overview for Ecuador (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ec-tax-overview"
  jurisdiction: "EC"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Ecuador Tax Overview

## Ecuador tax system at a glance

- **Tax system overview** — Ecuador uses the US dollar as legal tender and operates a calendar-year tax system administered by the SRI (Servicio de Rentas Internas). Residents are taxed on worldwide income; non-residents on Ecuador-source income only.  _(Ley de Régimen Tributario Interno (LRTI))_
- **Tax year** — Calendar year (1 January to 31 December)  _(Ley de Régimen Tributario Interno (LRTI))_
- **Currency** — US dollar (USD)  _(Ley de Régimen Monetario y Banco del Estado / dollarization (2000))_
- **Tax authority** — Servicio de Rentas Internas (SRI)  _([Ley de Creación del Servicio de Rentas Internas](https://www.sri.gob.ec))_
- **Basis of taxation** — Residents taxed on worldwide income; non-residents on Ecuador-source income only  _(Ley de Régimen Tributario Interno (LRTI))_
- **Top personal income tax rate** — 37 percent  _(SRI Resolution NAC-DGERCGC24-00000041)_
- **Personal income tax-free basic fraction (2025)** — 12,081 USD  _(SRI Resolution NAC-DGERCGC24-00000041)_
- **General corporate income tax rate** — 25 percent  _(Ley de Régimen Tributario Interno (LRTI))_
- **VAT (IVA) standard rate** — 15 percent (VAT (IVA) exists — Yes)  _(Ley de Régimen Tributario Interno (LRTI), IVA provisions)_
- **Social security — mandatory IESS contributions, combined** — ~21.6% of salary percent  _(Ley de Seguridad Social (IESS))_
- **Corporate income tax return deadline** — April of the year following the tax year (date staggered by 9th RUC digit)  _(Reglamento para la Aplicación de la LRTI)_
- **Individual income tax return deadline** — March of the year following the tax year (date staggered by 9th cédula/RUC digit)  _(Reglamento para la Aplicación de la LRTI)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ec-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ec-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.