More than 700,000 individuals in Ecuador are required to file their annual income tax declaration for the 2025 fiscal year by March 2026, according to the Servicio de Rentas Internas (SRI). This requirement applies to all natural persons whose total income during 2025 exceeded USD 12,081. The threshold includes all sources of income, even those exempt from taxation such as pensions and severance payments.
Those obligated to declare include employees, independent professionals such as lawyers, doctors, journalists, software developers, designers—even if their earnings come from abroad—and individuals engaged in independent economic activities like property rental, temporary accommodation services, transportation, digital content creation, and similar fields.
For employees whose employers withhold income tax monthly and provide Formulario 107 as a declaration record, an annual declaration is still required in certain cases.
The amount of tax owed is determined by subtracting refunds, discounts, costs, expenses, and deductions attributable to taxable income from the total gross taxable income. After this calculation, the relevant tax table is applied. Taxpayers may then deduct eligible personal expenses for themselves and dependents as well as other applicable credits under current law.
Declarations must be submitted online through SRI en Línea at www.sri.gob.ec. The deadline depends on the ninth digit of each person’s national ID or RUC number. If a due date falls on a national or local holiday or mandatory rest day, it will be moved to the next business day unless that change would push it into the following month; in that case, the deadline is brought forward to the last business day of the original month.
The SRI emphasizes: “Presenting the declaration correctly and within established deadlines avoids fines and interest and reduces risks during future tax control processes.”
For additional information or assistance with filing requirements or deadlines, taxpayers can contact SRI at 1700 774 774.
