Ecuador’s SRI sets the 2026 individual income tax brackets, ranging from 0% to 37%.
Ecuador’s Internal Revenue Service (SRI) issued Resolution No. NAC-DGERCGC25-00000043 on 29 December 2025, establishing the official individual income tax brackets for 2026. The rates are structured as follows:
| Taxable Income (USD) | Tax Rate |
| 0 – 12,208 | 0% |
| 12,208 – 15,549 | 5% |
| 15,549 – 20,188 | 10% |
| 20,188 – 26,700 | 12% |
| 26,700 – 35,136 | 15% |
| 35,136 – 46,575 | 20% |
| 46,575 – 62,005 | 25% |
| 62,005 – 82,679 | 30% |
| 82,679 – 109,956 | 35% |
| 109,956 and above | 37% |
The resolution additionally outlines the applicable brackets and rates for income earned from inheritances, gifts, legacies, and similar sources for the same year.
