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Ecuador Individual Income Tax Brackets/Rates for 2025

07 January 2025

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Approved Changes

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Ecuador

Ecuador's Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC24-00000041 of 18 December 2024, which sets the standard individual income tax brackets and rates for 2025 as follows: USD 0 to 12,081 - 0% USD 12,081 to 15,387 - 5% USD 15,387 to 19,978 - 10% USD 19,978 to 26,442 - 12% USD 26,442 to 34,770 - 15% USD 34,770 to 46,089 - 20% USD 46,089 to 61,359 - 25% USD 61,359 to 81,817 - 30% USD 81,817 to 108,810 - 35% USD 108,810 and over - 37% The resolution also sets the brackets and rates for income derived from...