Ecuador's Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC25-00000043 of 29 December 2025, which sets the standard individual income tax brackets and rates for 2026 as follows:
- USD 0 to 12,208 - 0%
- USD 12,208 to 15,549 - 5%
- USD 15,549 to 20,188 - 10%
- USD 20,188 to 26,700 - 12%
- USD 26,700 to 35,136 - 15%
- USD 35,136 to 46,575 - 20%
- USD 46,575 to 62,005 - 25%
- USD 62,005 to 82,679 - 30%
- USD 82,679 to 109,956 - 35%
- USD 109,956 and over - 37%
The resolution also sets the …