Individuals in Ecuador who wish to apply for a personal expenses deduction on their 2025 income tax must submit the Personal Expenses Annex by February 2026. The deadline is determined according to the ninth digit of their national ID or tax registration number (RUC). This requirement applies both to self-employed individuals and those earning employment income who want to benefit from this deduction.
For the 2025 fiscal period, the maximum deductible amount will be whichever is lower: either the total expenses declared by the taxpayer or the value of the basic family basket, which is calculated based on the number of dependents in accordance with official guidelines.
Eligible expense categories for inclusion in the annex are education, food, clothing, health (including medical and pet-related food expenses), housing, tourism, art, and culture. Starting in 2025, taxpayers may also include interest paid on unsecured loans and salaries or social benefits paid to employees not engaged in their economic activities. These provisions follow Article 10 of Ecuador’s Internal Tax Regime Law and Article 34 of its regulations.
Dependents for tax purposes are defined as parents, spouses or common-law partners, and children up to age 21—or children with disabilities without an age limit—provided they rely financially on the taxpayer and do not earn more than one Unified Basic Salary. For 2025, this salary is set at USD 470.
Taxpayers must register their dependents and submit their personal expenses annex through SRI’s online portal.
For further information, individuals can contact SRI at 1700 SRI SRI (1700 774 774).
