Basada en la tabla oficial del SRI — Resolución NAC-DGERCGC25-00000043
| Desde (USD) | Hasta (USD) | Cuota fija | % Excedente |
|---|---|---|---|
| 0 | 12,208 | — | 0% |
| 12,208 | 15,549 | — | 5% |
| 15,549 | 20,188 | $167 | 10% |
| 20,188 | 26,700 | $631 | 12% |
| 26,700 | 35,136 | $1,412 | 15% |
| 35,136 | 46,575 | $2,678 | 20% |
| 46,575 | 62,005 | $4,965 | 25% |
| 62,005 | 82,679 | $8,823 | 30% |
| 82,679 | 109,956 | $15,025 | 35% |
| 109,956 | En adelante | $24,572 | 37% |
Fuente: SRI Ecuador — Resolución NAC-DGERCGC25-00000043 (vigente desde enero 2026)