EC · Americas · USD
Ecuador
Tax rates
Income Tax
37%
Top rate, progressive scale
Source: PwC Worldwide Tax Summaries — Ecuador, Individual - Taxes on personal income · as of 2026-02-09Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Source: PWC Worldwide Tax Summaries — Ecuador (Corporate, Other taxes) · as of 2026-02-09Capital Gains Tax
37%
Source: PwC Worldwide Tax Summaries — Ecuador, Individual - Taxes on personal income · as of 2026-02-09Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Ecuador using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| USD 0 | 0% |
| USD 12,208 | 5% |
| USD 15,549 | 10% |
| USD 20,188 | 12% |
| USD 26,700 | 15% |
| USD 35,136 | 20% |
| USD 46,575 | 25% |
| USD 62,005 | 30% |
| USD 82,679 | 35% |
| USD 109,956 | 37% |
Ecuador levies no provincial, county, or municipal tax on income; this national schedule is the complete individual income tax.
VAT
In practice
- Filing
Standard 15%-rate transactions, and any transaction subject to VAT withholding at source, are declared monthly; taxpayers whose transactions are taxed exclusively at the 0% rate declare semi-annually instead, on a schedule set by the ninth digit of their taxpayer ID (RUC).
Source: Servicio de Rentas Internas (SRI) — Impuesto al Valor Agregado (IVA) · as of 2026-07-27- Exemptions
A broad 0% rate covers most unprocessed foodstuffs, medicines, agricultural inputs and machinery, exports, books, and services such as transport, housing rental, utilities and education; a narrower, separate list of transactions, including capital contributions to companies, inheritances, business and share transfers, mergers, and donations to public or non-profit entities, is treated as exempt from VAT entirely. Input VAT tied to export production is recoverable, but input VAT tied to other 0%-rated domestic production generally is not.
Source: PWC Worldwide Tax Summaries — Ecuador (Corporate, Other taxes) · as of 2026-07-23
Capital Gains Tax
Ecuador's top marginal personal income tax rate, applying to taxable income above USD 109,956, is 37%.
In practice
- Exemptions
Financial yield on long-term investments negotiated through the stock market is tax exempt when held for more than 180 days and certain other conditions are met.
Source: PwC Worldwide Tax Summaries — Ecuador, Individual - Income determination · as of 2026-07-23
Wealth Tax
Ecuador's PWC overview covers only social security contributions, VAT, and municipal taxes, with no wealth-tax subsection. PWC's consolidated chart lists Ecuador at '0.15', which corresponds to Ecuador's municipal 'impuesto del 1.5 por mil sobre los activos totales' — a 0.15% municipal tax on total assets less current/contingent liabilities, levied only on individuals and companies required to keep accounting records. This is a narrow, business-triggered levy rather than a general tax on all individuals' net worth, and is modeled here as not a wealth tax.