Ecuador tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Ecuador tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 7 November 2026. Figures last changed 7 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| Ecuador | 46.45% | 10%* | 10%* | 12%* | 10%† | 37%† | 37% |
* Provisional — not yet verified by the Sovereign engine. capital gains, short-term gains: from Servicio de Rentas Internas, read 10 November 2026. dividends: from Servicio de Rentas Internas, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Ecuador profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Ecuador?
The top rate on a salary is 46.45%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 37% above USD 109,956.
How are capital gains taxed in Ecuador?
Provisionally 10%: the top rate on a long-term capital gain from a Servicio de Rentas Internas summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. single 10% tax on gains from shares of Ecuadorian companies; annual exempt cap for stock-exchange sales. The holding period that makes a gain long-term is 6 months.
How are dividends and interest taxed in Ecuador?
The top rate is 12% (provisional) on dividends and 10% on interest. A provisional figure is from a Servicio de Rentas Internas summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 37%.
How is crypto taxed in Ecuador?
Ecuador taxes a gain on crypto assets as income, at up to 37%.
Does Ecuador tax foreign income?
Yes. Ecuador taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Ecuador have a wealth tax?
No. Ecuador has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Ecuador have an exit tax for individuals?
No. In our model Ecuador does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Ecuador have?
Our profiles list one regime: Residencia fiscal temporal (five-year source regime) (up to 5 years) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Ecuador?
The Ecuador day test (183-day fiscal-year and cross-year routes): 183 days in a fiscal year, or 183 across 12 months with a foreign-residence exception. The travel log cannot identify qualifying short absences, foreign tax residence, economic interests, family ties or the optional five-year temporary tax regime. Same-day entry and exit needs individual review.
Residence decides whether Ecuador taxes you on these rates. See the Ecuador day-count test and count your own days.
Sources
The Ecuador profile cites 7 sources for these rules, 5 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- SRI NAC-DGERCGC25-00000043 art 2 · official, retrieved 2026-11-03
- LRTI consolidation, last reform 1 April 2026 · official, retrieved 2026-11-07
- SRI scrutinises hidden gains in share sales · official, retrieved 2026-11-07
- Ley Orgánica para el Desarrollo Económico y Sostenibilidad Fiscal (R.O. 3S 587, 29-11-2021), art. 5 - contribución sobre el patrimonio · official, retrieved 2026-09-30
- SRI Resolución NAC-DGERCGC21-00000062 - Contribución Única y Temporal (one-off for individuals) · official, retrieved 2026-09-30
- PwC Worldwide Tax Summaries - Ecuador individual taxes · summary, retrieved 2026-05-27
- PwC WWTS - Ecuador (Individual Other Taxes): no net wealth tax listed; municipal asset tax on accounting-obliged taxpayers · summary, retrieved 2026-09-30
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Ecuador with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Ecuador side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Guatemala, Guyana, Honduras, Nicaragua, Panama, Peru.