What changed in Ecuador

RIMPE offers a simplified regime for self-employed nomads invoicing locally

Personal income tax

The residencia fiscal temporal shields foreign income for five years, but the deadline is unforgiving

Personal income tax

The 183-day tax line sits just above the 180-day immigration ceiling, an accidental safe harbour

Tax residency

Bank accounts are already visible under CRS, crypto reporting is not there yet

Crypto tax and legal status

The 5 percent ISD hits every wire to a crypto exchange, and it is no longer creditable

Crypto tax and legal status

No crypto tax statute exists, gains fall into the general 0 to 37 percent base with no credit available

Crypto tax and legal status

Crypto is legal to hold and trade, but banned as a means of payment with a Fiscalia referral threat

Crypto tax and legal status

IESS pension qualification parameters are unverified, treat it as healthcare, not retirement

Pension

Corporate tax is 25 percent, and Ecuador does not chase your foreign company's residence the way Northern Europe does

Moving your company

The SAS needs no minimum share capital, but the legal representative must live in Ecuador

Moving your company

Ecuador has no formal exit tax, but the 5 percent ISD functions as one on every dollar that leaves

Leaving home: exit tax and ties

Naturalisation takes 3 years from your cedula, dual citizenship is allowed

Permanent residency and citizenship

Permanent residence can now be lost automatically after two continuous years away

Residency routes

Permanent residence is available after 21 months, deliberately before the temporary visa expires

Residency routes

The investor visa needs USD 48,200 and may have a more generous absence allowance

Residency routes

The nomad visa only lets you leave Ecuador for 90 days a year, LOMH Article 65

Residency routes

Visa Nomada: 3 SBU a month, two years renewable once, fee amount disputed

Residency routes

IESS gives full coverage with real waits, private gives speed, but exact price bands are unconfirmed

Healthcare coverage

No healthcare reciprocity exists with any roster country, insurance covering Ecuador is mandatory for a visa

Healthcare coverage

Only Spain, Portugal and Brazil coordinate social security with Ecuador

Social security

Voluntary IESS affiliation at about USD 85 a month is the key that unlocks everything

Social security

IESS contributions run 9.45 percent employee, 11.15 to 12.15 percent employer

Social security

The nomad visa income floor is lower than the tax regime's, and that gap is the trap

Personal income tax

Correction: the Article 49 foreign-income exemption is dead, only a capped credit remains

Personal income tax

Non-residents face 25 percent withholding on Ecuadorian-source income, 37 percent from a tax haven

Personal income tax

The 2026 rate table is genuinely cheap in the mid range, but the 37 percent top rate bites at USD 109,956

Personal income tax

Over USD 1 million in Ecuadorian assets flips the burden of proof on residency

Tax residency

A pure economic-centre test can make you a tax resident with zero days spent in Ecuador

Tax residency

A split stay across two calendar years can still cross the 183-day line

Tax residency

183 days in one fiscal period makes you an Ecuadorian tax resident

Tax residency

A founder or director running the business from Ecuador is a real permanent establishment risk

Permanent establishment risk

The open question on physically-performed remote work is confined to stays of six months or more

Right to work

Short remote-work visits on tourist status are common and unpoliced, but unauthorized

Right to work

A lawful remote-work visa exists, so the tourist stamp is a weaker choice, not a neutral one

Right to work

Overstay now carries entry bans of up to 40 years

Immigration and visa

Brazilian nationals get 180 days visa-free automatically, no extension needed

Immigration and visa

One extension is available, to a maximum of 180 days a year

Immigration and visa

Visa-free entry is 90 days per calendar year, not per entry

Immigration and visa