Employee salary calculator - Ecuador 2026
Free Employee salary calculator for Ecuador (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Ecuador (2026)
Educational model - not an SRI assessment, not a tax return, not tax advice.
Employee (relacion de dependencia)
- Personal income tax (impuesto a la renta) is annual and progressive on the SRI 2026 table for personas naturales (Resolucion NAC-DGERCGC25-00000043, 29 Dec 2025): 0% up to a fraccion basica desgravada of USD 12,208, then 5%, 10%, 12%, 15%, 20%, 25%, 30%, 35% and a top 37% on income over USD 109,956.
- The taxable base is the annual gross minus the employee IESS aporte personal: the 9.45% personal social-security contribution is deductible for rentas del trabajo. This standard model applies no gastos personales (personal-expense) rebate, so a real filer with eligible expenses pays less.
- Employee IESS (aporte personal) is 9.45% of gross; the employer IESS (aporte patronal) is 11.15% of gross. No contribution-base cap is modelled.
- The 13th salary (decimo tercero) and 14th salary (decimo cuarto) are income-tax exempt and are out of scope: the model is 12 ordinary months only.
- Out of scope: fondos de reserva (8.33% from the 13th month of service), utilidades (15% profit sharing), the gastos personales rebate, and non-resident specifics.
Sources: Servicio de Rentas Internas (SRI) - Impuesto a la Renta personas naturales, IESS - tasas de aportacion (personal 9.45%, patronal 11.15%), PwC Worldwide Tax Summaries - Ecuador (PIT bands).
Self-employed (persona natural con actividad economica)
- General regime (default): income tax is progressive on the annual net profit (revenue minus deductible expenses), using the same SRI 2026 table as employment income (0% to 37%, fraccion basica desgravada USD 12,208). IESS affiliation is voluntary (afiliacion voluntaria, 17.60% of a declared base floored at the SBU of USD 482/month) and is treated as a cash outflow.
- RIMPE (Regimen Simplificado para Emprendedores y Negocios Populares, LRTI art. 97.1 ss.): the tax is charged on gross annual income, not on net profit. Negocio Popular (gross up to USD 20,000) pays a fixed cuota; Emprendedor (USD 20,000.01 - 300,000) pays a fixed cuota plus a marginal rate on the excess. Gross income above USD 300,000 is not eligible for RIMPE (transition to the general regime).
- The 0% vs RIMPE/general eligibility test is on turnover; under the general regime the progressive rate then applies to net profit.
- Out of scope: VAT (IVA), the gastos personales rebate, the RIMPE excluded-activity list (liberal professions, mining, hydrocarbons), partial-year activity.
SRI - Regimen RIMPE para Emprendedores y Negocios Populares, Ley de Regimen Tributario Interno (LRTI) - RIMPE and rentas del trabajo, IESS - afiliacion voluntaria 17.60%.