The Ecuador Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC22-00000058, setting the standard individual income tax brackets and rates for 2023 as follows:
- USD 0 to 11,722 - 0%
- USD 11,722 to 14,935 - 5%
- USD 14,935 to 18,666 - 10%
- USD 18,666 to 22,418 - 12%
- USD 22,418 to 32,783 - 15%
- USD 32,783 to 43,147 - 20%
- USD 43,147 to 53,512 - 25%
- USD 53,512 to 63,876 - 30%
- USD 63,876 to 103,644 - 35%
- USD 103,644 and over - 37%
The resolution also sets the brackets and rates fo…