🇪🇨 Ecuador Statutory Tax Guide
Ecuador Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Servicio de Rentas Internas (SRI).
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📜 Statutory Authority & Legal Framework
In Ecuador, personal income taxation is administered by the Servicio de Rentas Internas (SRI) under the authority of Ley Orgánica de Régimen Tributario Interno (LORTI).
Ecuador progressive income tax from 5% to 37% after 9.45% IESS social security deduction.
📊 2026 Progressive Marginal Tax Brackets
Currency: USD| Income Bracket ($) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Hasta $11,722 (0%) | 0.0% | Tax-Free Allowance |
| $11,722 – $14,930 (5%) | 5.0% | Tier 2 |
| $14,930 – $19,385 (10%) | 10.0% | Tier 3 |
| $19,385 – $25,638 (12%) | 12.0% | Tier 4 |
| $25,638 – $33,738 (15%) | 15.0% | Tier 5 |
| $33,738 – $44,721 (20%) | 20.0% | Tier 6 |
| $44,721 – $59,537 (25%) | 25.0% | Tier 7 |
| $59,537 – $79,388 (30%) | 30.0% | Tier 8 |
| $79,388 – $105,580 (35%) | 35.0% | Tier 9 |
| Más de $105,580 (37%) | 37.0% | Tier 10 |
🛡️ Mandatory Social Security & Pension Contributions
IESS Aporte Personal
Employee Share: 9.4%
Employer Share: 11.2%
Frequently Asked Questions: Ecuador Taxation
What are the income tax brackets in Ecuador? ↓
Ecuador operates a progressive tax system administered by Servicio de Rentas Internas (SRI) under Ley Orgánica de Régimen Tributario Interno (LORTI).
What social security or pension contributions apply in Ecuador? ↓
Mandatory contributions include: IESS Aporte Personal (9.4%).