Country topic
Tax in Ecuador
You count as an Ecuadorian tax resident for a tax year if you spend 183 days or more in Ecuador in that year, absences included, or 183 days or more in any 12 months spanning two tax years unless you prove tax residence elsewhere and that your main economic interests are there. You also count if your main activities or economic interests are in Ecuador (more income in the last 12 months, or more assets, than in any other country), or if you were in no other country for more than 183 days and your close family is in Ecuador. The tax year is the calendar year, and individuals file in March. PwC's tax summary describes the same 183-day test. [T1] [T2] [T3] Ecuador taxes individuals who are domiciled there on income earned abroad as well as at home (Law of the Internal Tax Regime, article 2). Residents who pay tax abroad on the same income can claim a credit up to the Ecuadorian tax on it (article 49). We found no rule exempting foreign pensions or remote-work pay, so how a particular income is treated is unknown; ask an Ecuadorian adviser. [T1]
What we found
The research, with its sources.
Research information, not advice. Rules change, so check the source before you act on one.
- You count as an Ecuadorian tax resident for a tax year if you spend 183 days or more in Ecuador in that year, absences included, or 183 days or more in any 12 months spanning two tax years unless you prove tax residence elsewhere and that your main economic interests are there. You also count if your main activities or economic interests are in Ecuador (more income in the last 12 months, or more assets, than in any other country), or if you were in no other country for more than 183 days and your close family is in Ecuador. The tax year is the calendar year, and individuals file in March. PwC's tax summary describes the same 183-day test. [T1] [T2] [T3]
- Ecuador taxes individuals who are domiciled there on income earned abroad as well as at home (Law of the Internal Tax Regime, article 2). Residents who pay tax abroad on the same income can claim a credit up to the Ecuadorian tax on it (article 49). We found no rule exempting foreign pensions or remote-work pay, so how a particular income is treated is unknown; ask an Ecuadorian adviser. [T1]
- The 2026 income tax table for individuals, in US dollars a year: 0% up to 12,208; 5% to 15,549; 10% to 20,188; 12% to 26,700; 15% to 35,136; 20% to 46,575; 25% to 62,005; 30% to 82,679; 35% to 109,956; and 37% above that. The table is reset each year. [T4]
- A person who has never been an Ecuadorian tax resident can choose a temporary tax residence of five years, taxed only on Ecuadorian-source income. The conditions are an investment of at least US$150,000 in property or productive activity kept for five years (to be safe, more than US$160,000), or proof of at least US$2,500 a month of income from outside Ecuador (to be safe, more than US$2,600), with social security affiliation. They must be met between day 1 and day 120 after entry, you notify the SRI once, and you must spend 183 days or more in Ecuador in each tax year or the regime stops applying. The SRI procedure for notifying was not found. [T1] [T5] [T3]
- Income from work done in Ecuador is Ecuadorian-source (article 8). Whether pay from a foreign employer or clients for work done while living in Ecuador counts as Ecuadorian-source is not settled by anything we read, so it is unknown; ask an Ecuadorian adviser before you arrive. [T1]
- The Canada–Ecuador income tax convention was signed on 28 June 2001; Finance Canada lists it as in force. The US, Australia and New Zealand have no income tax treaty with Ecuador according to the IRS, Australian Treasury and New Zealand Inland Revenue lists, and the SRI's list of agreements does not include the United States. No social security agreement is in force between Ecuador and the US, Australia or New Zealand; Canada and Ecuador signed one on 24 June 2024 that enters into force once both complete their procedures. [T6] [T7] [T8] [T9] [T10] [T11] [T12] [T13] [T14]
- US citizens abroad generally file a US return on worldwide income. For 2026 the foreign earned income exclusion is up to $132,900, and the physical presence test needs 330 full days abroad within 12 months; you cannot take a foreign tax credit for tax on income you exclude. Foreign accounts that together exceed $10,000 at any time in the year are reported on an FBAR. Canada decides residence from your ties, not your citizenship, and a home, spouse or dependants in Canada are significant ties. [T15] [T16] [T17] [T18] [T19]
- Australia's tax office says you are generally an Australian resident if you go overseas temporarily and do not set up a permanent home in another country, and residents declare Australian and overseas income. New Zealand taxes you as a resident if you spend more than 183 days there in a 12-month period or have a permanent place of abode there, so a year in Ecuador can leave you resident in both. In Ecuador, voluntary IESS affiliation is open to people with an Ecuadorian identity card and income without an employer; a news report puts the 2026 contribution at 17.60% of the declared income. This describes the mechanism, not your bill. [T20] [T21] [T22] [T23]
The country
More on Ecuador.
Topics
More about Ecuador.
Questions about Tax in Ecuador.
When do I become an Ecuadorian tax resident?
At 183 days or more in Ecuador in a tax year, absences included, or 183 days or more in any 12 months spanning two tax years, unless you prove residence elsewhere. You can also count through your main economic interests or close family. The tax year is the calendar year, and individuals file in March.
Does Ecuador tax income earned abroad?
Yes for people domiciled in Ecuador: income earned abroad counts as well as income at home, and tax paid abroad on the same income can be credited up to the Ecuadorian tax on it. We found no exemption for foreign pensions or remote-work pay, so how yours is treated is unknown; ask an adviser.
What are Ecuador's income tax rates?
For 2026 the first US$12,208 a year is taxed at 0%. Rates then rise in steps from 5% (to US$15,549) through 10%, 12%, 15%, 20%, 25%, 30% and 35% (to US$109,956), and 37% above that. The table is reset each year.
Is there a temporary tax residence regime for new arrivals?
Yes for someone never resident before: five years taxed only on Ecuadorian-source income, with an investment (to be safe, more than US$160,000) or a monthly income from abroad (more than US$2,600), met within 120 days of entry. You must spend 183 days a year in Ecuador. How to notify the SRI is unknown.
Does my home country have a tax treaty with Ecuador?
Canada does: a convention signed on 28 June 2001, listed as in force by Finance Canada. The United States, Australia and New Zealand have no income tax treaty with Ecuador on their official lists, so nothing settles a double claim to residence. Your home country may still count you as a resident.
Sources
Where each figure comes from.
Every figure on this page links to the page we read, with the date we checked it.
- [T1] Law of the Internal Tax Regime (LRTI), codification with the latest reform of 1 April 2026: articles 2, 4.1, the temporary tax residence article, 8 and 49, Servicio de Rentas Internas (SRI), Ecuador tax authority. Checked 15 October 2026. Read on 15 October 2026. Article 2: income earned abroad by individuals domiciled in Ecuador is income. Article 4.1: residence tests. The article added by Law 461 of 20 December 2023: five-year temporary tax residence, taxed only on Ecuadorian-source income, for people never previously resident who invest at least US$150,000 or prove at least US$2,500 a month of non-Ecuadorian-source income and join social security, with the conditions met between day 1 and day 120 after entering. Article 8: income from work done in Ecuador is Ecuadorian-source. Article 49: credit for tax paid abroad.
- [T2] Income tax (Impuesto a la Renta): who files, tax year and deadlines, Servicio de Rentas Internas (SRI), Ecuador tax authority. Checked 15 October 2026. Read on 15 October 2026. The tax year runs 1 January to 31 December; individuals file in March, on a day set by the ninth digit of the ID or RUC number.
- [T3] Ecuador individual tax summary: residence, PwC Worldwide Tax Summaries (private adviser, not official). Checked 15 October 2026. Last reviewed 23 July 2026 on the page; read on 15 October 2026. Describes the 183-day test and the temporary tax residence regime in general terms. Used only as a cross-check on T1.
- [T4] Income tax tables for individuals, 2026 (Resolution NAC-DGERCGC25-00000043), Servicio de Rentas Internas (SRI), Ecuador tax authority. Checked 15 October 2026. Read on 15 October 2026. 2026 table in US dollars: 0% up to 12,208; 5% to 15,549; 10% to 20,188; 12% to 26,700; 15% to 35,136; 20% to 46,575; 25% to 62,005; 30% to 82,679; 35% to 109,956; 37% above.
- [T5] Regulation to the LRTI, latest reform 22 May 2026: temporary tax residence articles, Servicio de Rentas Internas (SRI), Ecuador tax authority. Checked 15 October 2026. Read on 15 October 2026. The regime can be used once; you notify the SRI under a procedure to be set by a general resolution (we did not find that resolution); it lasts five consecutive years; you must be in Ecuador 183 days or more in each tax year or it stops applying from that year; the conditions are checked up to 120 days after entry; the monthly income must come from a source outside Ecuador and outside tax havens.
- [T6] Tax treaties in force, Department of Finance Canada. Checked 15 October 2026. Date modified 18 December 2024; Ecuador is listed (convention signed 28 June 2001).
- [T7] United States income tax treaties, A to Z, Internal Revenue Service. Checked 15 October 2026. Read on 15 October 2026; Ecuador is not listed.
- [T8] Income tax treaties in force, Australian Treasury. Checked 15 October 2026. Table last updated 24 March 2026, read on 15 October 2026; Ecuador is not listed.
- [T9] Tax treaties: double tax agreements and tax information exchange agreements, Inland Revenue (New Zealand), Tax Policy. Checked 15 October 2026. Read on 15 October 2026; the page shows no update date. 41 double tax agreements in force, plus agreements signed and under negotiation; Ecuador is in none of the lists, nor among the tax information exchange agreements.
- [T10] International taxation: double taxation agreements in force, Servicio de Rentas Internas (SRI), Ecuador tax authority. Checked 15 October 2026. Read on 15 October 2026. The table lists 23 entries (including the United Kingdom, Canada, Mexico, Spain and Germany); the United States is not among them.
- [T11] US international Social Security agreements, US Social Security Administration; Internet Archive copy. Checked 15 October 2026. Internet Archive capture of 4 October 2026, read on 15 October 2026; ssa.gov blocks automated readers (403). Ecuador is not on the list of agreements in force.
- [T12] International social security agreements, Australian Government, Department of Social Services, Internet Archive copy. Checked 15 October 2026. Internet Archive capture of 9 September 2026, read on 15 October 2026. Lists agreements with 32 countries (Chile is the only one in South America) and five under negotiation; Ecuador is not listed.
- [T13] Social security agreements, Work and Income (Ministry of Social Development, New Zealand). Checked 15 October 2026. Updated 25 August 2026, read on 15 October 2026. Eleven agreements listed (Australia, Canada, Denmark, Ireland, Jersey, Guernsey, Greece, Malta, the Netherlands, South Korea, the United Kingdom); Ecuador is not one of them.
- [T14] Republic of Ecuador: Agreement on Social Security, Government of Canada. Checked 15 October 2026. Page details 6 October 2026: the agreement was signed on 24 June 2024 in Quito and will enter into force once both countries have completed their legal procedures.
- [T15] US citizens and residents abroad: filing requirements, Internal Revenue Service. Checked 15 October 2026.
- [T16] Figuring the foreign earned income exclusion, Internal Revenue Service. Checked 15 October 2026. Page reviewed 14 March 2026; tax year 2026 figure.
- [T17] Foreign earned income exclusion: physical presence test, Internal Revenue Service. Checked 15 October 2026.
- [T18] Report of Foreign Bank and Financial Accounts (FBAR), Financial Crimes Enforcement Network (FinCEN). Checked 15 October 2026.
- [T19] Determining your residency status, Canada Revenue Agency. Checked 15 October 2026. Date modified 20 January 2026. Significant and secondary residential ties; Form NR73.
- [T20] Australian resident for tax purposes, Australian Taxation Office, Internet Archive copy. Checked 15 October 2026. Internet Archive capture of 1 October 2026, read on 15 October 2026; page last updated 3 June 2026. An archive copy is cited because the live page blocks automated readers (403).
- [T21] Tax residency status for individuals, Inland Revenue (New Zealand). Checked 15 October 2026. New Zealand tax residents; last updated 25 June 2026, read on 15 October 2026.
- [T22] Voluntary affiliation to the IESS for Ecuadorians and foreigners in Ecuador: who can join and benefits, Instituto Ecuatoriano de Seguridad Social (IESS). Checked 15 October 2026. Read on 15 October 2026; the page is undated and gives no contribution rate. Foreigners need an Ecuadorian identity card (cédula) and no unpaid IESS debts; benefits include old-age and disability pensions, work-risk cover and sickness and maternity care; health cover for a spouse costs an extra 3.41%.
- [T23] El IESS ofrece seguro y afiliación desde 84,83 dólares al mes para independientes (14 October 2026), El Comercio (Ecuadorian news site, not official). Checked 15 October 2026. Article of 14 October 2026, read on 15 October 2026: for 2026 the minimum contribution base is US$482 and the rate 17.60%, so the minimum is US$84.83 a month; a higher declared base raises it. We found no official IESS page with the rate.