When Ecuador Treats You as a Tax Resident
Answer
The general rule applies to you
No exception is recorded for citizens of Peru on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
81 exceptions recorded across 33 countries · none match Peru to Ecuador · When you become a tax resident
The day count is 183 days in a tax year, and Ecuador adds a second, less familiar limb: 183 days across twelve months spanning two tax years also makes you resident unless you can show tax residence somewhere else and that your economic centre is there. Beyond the day counts, the law reaches people whose main economic interests are in Ecuador, with a rebuttable presumption triggered by more than USD 1 million of Ecuadorian assets in the hands of someone with a past Ecuadorian connection. Against all that sits a genuine opt-out: a five-year temporary fiscal residence regime that taxes Ecuadorian-source income only, for newcomers who invest USD 150,000 or prove USD 2,500 a month from abroad.
At a glance
- Day count
- 183 calendar days in a tax period, consecutive or not, including sporadic absences
- Straddling test
- 183 days in twelve months across two tax periods
- Escape from the straddling test
- Prove tax residence elsewhere and that your economic centre is there
- Tax haven rule
- Residence in Ecuador persists for four further tax periods unless 183 days and the economic centre can be proved in the new jurisdiction
- Asset presumption
- More than USD 1 million of Ecuadorian assets, for someone with a prior Ecuadorian link
Rebuttable, and it bites only on people who have been Ecuadorian tax residents, held Ecuadorian nationality or permanent residence, or acted as legal representative of an Ecuadorian company or permanent establishment.
- Temporary fiscal residence
- 5 years, Ecuadorian-source income onlyas of 2023-12-20
- Temporary regime entry ticket
- USD 150,000 invested, or USD 2,500 a month of non-Ecuadorian incomeas of 2023-12-20
- Window to qualify for the temporary regime
- Between day 1 and day 120 after entering Ecuadoras of 2023-12-20
The unnumbered article added to the Ley de Régimen Tributario Interno after article 4.1 by article 3 of the Ley Orgánica de Eficiencia Económica y Generación de Empleo, which counts the 120 days from the date of entry, not from the date of application.
- Tax residence certificate
- Free, from the SRI
Requirements
- 183 calendar days or more in Ecuador in the same tax period, including sporadic absences - counted consecutively or not
- Or 183 days or more across twelve months falling in two tax periods, unless you evidence tax residence elsewhere and that your main economic interests are there
- Or your main centre of activities or economic interests is in Ecuador, directly or indirectly
- Or you have not spent more than 183 days in any other country or jurisdiction in the tax period
- For the temporary fiscal residence regime: never previously an Ecuadorian tax resident, plus USD 150,000 invested in property or productive activity, or proven non-Ecuadorian income of USD 2,500 a month plus enrolment in social security
- For the temporary regime: the conditions must be met between day one and day 120 from entering Ecuador
In detail
Two day counts, not one
The familiar test - 183 days in the tax year - is limb (a). Limb (b) counts 183 days across any twelve months that straddle two tax years, and it presumes Ecuadorian residence unless you can produce a tax residence certificate from somewhere else and show your economic centre is there. Someone arriving in September and leaving in May never hits 183 days in either calendar year and is caught by limb (b) all the same.
The five-year regime is a real territorial carve-out
Since 20 December 2023 a newcomer who has never been an Ecuadorian tax resident can elect a five-year regime under which only Ecuadorian-source income is taxed. The ticket is USD 150,000 invested in property or productive activity, held for at least five years, or USD 2,500 a month of non-Ecuadorian income plus enrolment in Ecuadorian social security. Both have to be in place within 120 days of arriving. Uruguay offers a comparable holiday on foreign income but as a fixed exemption period rather than a status; Ecuador attaches an immigration benefit to it, granting five years of temporary residence instead of the standard two.
Getting out is not automatic
If you leave for a tax haven or a low-tax jurisdiction, Ecuador keeps treating you as resident for four further tax periods unless you can prove 183 days there and that your economic centre moved with you. And the law is explicit that even a non-resident still pays Ecuadorian tax on Ecuadorian-source income, crediting foreign tax only under a ratified double-tax treaty and only up to the Ecuadorian rate.
Country-level policy
Since December 2023 a newcomer who has never been an Ecuadorian tax resident can elect a regime that taxes only Ecuadorian-source income for five years, and the same law attaches a five-year temporary residence visa to it instead of the ordinary two. The entry ticket is either USD 150,000 invested in Ecuadorian property or productive activity, held for five years, or proven non-Ecuadorian income of USD 2,500 a month together with enrolment in Ecuadorian social security for the whole stay. Both have to be in place within 120 days of first entering the country, which makes this a decision to take before arriving rather than after settling in.
What applies to you
Nothing changes for a citizen of Peru
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Cuando su permanencia en el país, incluyendo ausencias esporádicas sea de ciento ochenta y tres (183) días calendario o más, consecutivos o no, en el mismo período fiscal;»Our translation - not official
When their stay in the country, including sporadic absences, is one hundred and eighty-three (183) calendar days or more, consecutive or not, in the same fiscal period;
About this source
The tax authority. Administers income tax and tax residency certificates, and publishes its own consolidation of the income tax law.
Standing: Applies the rule
Cannot be cited for: Cannot be cited for the current text of the tax law. Its LRTI consolidation is years out of date and omits the temporary fiscal residence regime entirely; its PDF extraction is also lossy, with art. 2 numeral 2 missing from the extracted text. Use it for procedure and for older articles, and go to the amending law for anything newer.
We re-read it every 90 days. More about this source
«Cuando su permanencia en el país, incluyendo ausencias esporádicas, sea de ciento ochenta y tres (183) días calendario o más, consecutivos o no, en un lapso de doce meses dentro de dos períodos fiscales, a menos que acredite su residencia fiscal para el período correspondiente y que el núcleo principal de sus actividades o intereses económicos se encuentra en esa jurisdicción, caso contrario se presumirá su residencia fiscal en el Ecuador.»Our translation - not official
When their stay in the country, including sporadic absences, is one hundred and eighty-three (183) calendar days or more, consecutive or not, in a twelve-month span within two fiscal periods, unless they evidence their tax residence for the corresponding period and that the main centre of their activities or economic interests is in that jurisdiction; otherwise their tax residence in Ecuador shall be presumed.
This limb has no equivalent in Argentina's or Uruguay's day tests. Leaving in July and returning in February can satisfy it without ever reaching 183 days inside one calendar year.
Read it at the sourceAbout this source
The tax authority. Administers income tax and tax residency certificates, and publishes its own consolidation of the income tax law.
Standing: Applies the rule
Cannot be cited for: Cannot be cited for the current text of the tax law. Its LRTI consolidation is years out of date and omits the temporary fiscal residence regime entirely; its PDF extraction is also lossy, with art. 2 numeral 2 missing from the extracted text. Use it for procedure and for older articles, and go to the amending law for anything newer.
We re-read it every 90 days. More about this source
«El núcleo principal de sus actividades o intereses económicos radique en Ecuador, de forma directa o indirecta.»Our translation - not official
The main centre of their activities or economic interests is located in Ecuador, directly or indirectly.
About this source
The tax authority. Administers income tax and tax residency certificates, and publishes its own consolidation of the income tax law.
Standing: Applies the rule
Cannot be cited for: Cannot be cited for the current text of the tax law. Its LRTI consolidation is years out of date and omits the temporary fiscal residence regime entirely; its PDF extraction is also lossy, with art. 2 numeral 2 missing from the extracted text. Use it for procedure and for older articles, and go to the amending law for anything newer.
We re-read it every 90 days. More about this source
«Se presumirá que una persona natural tiene el núcleo principal de sus actividades o intereses económicos en el país, cuando sea titular, de manera directa o indirecta, de activos situados en el Ecuador, incluyendo derechos representativos de capital de sociedades residentes o de establecimientos permanentes en el país, por un valor mayor a un millón de dólares de los Estados Unidos de América (USD 1 millón), y dicha persona natural, en cualquier momento previo o durante el ejercicio fiscal pertinente, haya: i. Sido residente fiscal del Ecuador; ii. Tenido nacionalidad ecuatoriana o residencia permanente en el Ecuador, o iii. Ejercido como representante legal o apoderado de una sociedad residente en el Ecuador o de un establecimiento permanente en el Ecuador, de una sociedad no residente;»Our translation - not official
A natural person shall be presumed to have the main centre of their activities or economic interests in the country when they hold, directly or indirectly, assets situated in Ecuador, including shareholding rights in resident companies or permanent establishments in the country, worth more than one million United States dollars (USD 1 million), and that natural person, at any time before or during the relevant fiscal year, has: i. been an Ecuadorian tax resident; ii. held Ecuadorian nationality or permanent residence in Ecuador, or iii. acted as legal representative or attorney of a company resident in Ecuador or of a permanent establishment in Ecuador of a non-resident company;
The three conditions are cumulative with the asset test, not alternatives to it. A newcomer with no Ecuadorian history is outside this presumption however much property they buy.
Read it at the sourceAbout this source
The tax authority. Administers income tax and tax residency certificates, and publishes its own consolidation of the income tax law.
Standing: Applies the rule
Cannot be cited for: Cannot be cited for the current text of the tax law. Its LRTI consolidation is years out of date and omits the temporary fiscal residence regime entirely; its PDF extraction is also lossy, with art. 2 numeral 2 missing from the extracted text. Use it for procedure and for older articles, and go to the amending law for anything newer.
We re-read it every 90 days. More about this source
«No haya permanecido en ningún otro país o jurisdicción más de ciento ochenta y tres (183) días calendario, consecutivos o no, en el ejercicio impositivo.»Our translation - not official
They have not stayed in any other country or jurisdiction more than one hundred and eighty-three (183) calendar days, consecutive or not, in the tax period.
A residual limb that catches the permanently itinerant: spend no 183 days anywhere else and Ecuador claims you.
Read it at the sourceAbout this source
The tax authority. Administers income tax and tax residency certificates, and publishes its own consolidation of the income tax law.
Standing: Applies the rule
Cannot be cited for: Cannot be cited for the current text of the tax law. Its LRTI consolidation is years out of date and omits the temporary fiscal residence regime entirely; its PDF extraction is also lossy, with art. 2 numeral 2 missing from the extracted text. Use it for procedure and for older articles, and go to the amending law for anything newer.
We re-read it every 90 days. More about this source
«Residencia fiscal temporal.- Las personas naturales que no hayan adquirido la condición de residentes fiscales ecuatorianos y que no hayan mantenido dicha residencia en ningún momento anterior a la entrada en vigencia de esta ley, podrán acogerse a la residencia fiscal temporal, la cual tendrá una duración de 5 años contados a partir del ejercicio en el que cumplan las condiciones.»Our translation - not official
Temporary fiscal residence. Natural persons who have not acquired the status of Ecuadorian tax residents and who have not held that residence at any time before this law entered into force may opt for temporary fiscal residence, which shall last 5 years counted from the tax year in which they meet the conditions.
Cite the article of the resulting tax law, not the amending act: article 3 of the Eficiencia Económica law inserts an unnumbered article after article 4.1 of the Ley de Régimen Tributario Interno.
Read it at the sourceAbout this source
The state's regulations registry. Hosts consolidated texts of laws, decrees and ministerial agreements, each PDF carrying a 'Normativa: Vigente' marker and an 'Última Reforma' line, with amendments attributed article by article.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for currency. The landing pages carry the state's own warning that the information is referencial and may be out of date, and the consolidations are produced by a commercial legal publisher under state hosting rather than by the gazette. A consolidation appears months after the reform it folds in: the July 2025 LOMH reform surfaced in a September 2025 file. For the date and issue number of an instrument, the Registro Oficial is the authority, not this.
We re-read it every 45 days. More about this source
«Las personas naturales sujetas al régimen de residencia fiscal pagarán el impuesto a la renta únicamente sobre los ingresos de fuente ecuatoriana. La condición para acceder a este régimen es realizar una inversión en inmuebles o en actividades productivas en el Ecuador de mínimo USD 150.000 o contar con ingresos mensuales probados que no sean de fuente ecuatoriana de mínimo USD 2.500. En el primer caso, la inversión deberá permanecer en el Ecuador por un período de al menos 5 años y en el segundo caso la persona natural deberá afiliarse a la seguridad social durante el tiempo que permanezca en el país.»Our translation - not official
Natural persons subject to the fiscal residence regime shall pay income tax only on Ecuadorian-source income. The condition for accessing this regime is to make an investment in real estate or in productive activities in Ecuador of at least USD 150,000, or to have proven monthly income not of Ecuadorian source of at least USD 2,500. In the first case the investment must remain in Ecuador for a period of at least 5 years, and in the second case the natural person must enrol in social security for as long as they remain in the country.
The income limb carries a condition people miss: enrolment in the IESS for the whole stay, not merely proof of money.
Read it at the sourceAbout this source
The state's regulations registry. Hosts consolidated texts of laws, decrees and ministerial agreements, each PDF carrying a 'Normativa: Vigente' marker and an 'Última Reforma' line, with amendments attributed article by article.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for currency. The landing pages carry the state's own warning that the information is referencial and may be out of date, and the consolidations are produced by a commercial legal publisher under state hosting rather than by the gazette. A consolidation appears months after the reform it folds in: the July 2025 LOMH reform surfaced in a September 2025 file. For the date and issue number of an instrument, the Registro Oficial is the authority, not this.
We re-read it every 45 days. More about this source
«Las condiciones deberán cumplirse en un plazo comprendido entre el primer día y el día 120, contados a partir de la fecha en que la persona natural ingrese al territorio ecuatoriano.»Our translation - not official
The conditions must be met within a period running between the first day and day 120, counted from the date the natural person enters Ecuadorian territory.
A 120-day window from entry. Someone who has already lived in Ecuador for a year cannot come back to this regime.
Read it at the sourceAbout this source
The state's regulations registry. Hosts consolidated texts of laws, decrees and ministerial agreements, each PDF carrying a 'Normativa: Vigente' marker and an 'Última Reforma' line, with amendments attributed article by article.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for currency. The landing pages carry the state's own warning that the information is referencial and may be out of date, and the consolidations are produced by a commercial legal publisher under state hosting rather than by the gazette. A consolidation appears months after the reform it folds in: the July 2025 LOMH reform surfaced in a September 2025 file. For the date and issue number of an instrument, the Registro Oficial is the authority, not this.
We re-read it every 45 days. More about this source
«Las personas naturales que cumplan con las condiciones establecidas en la Ley de Régimen Tributario sobre el régimen de residencia fiscal temporal, se les concederá una residencia temporal por cinco años.»Our translation - not official
Natural persons who meet the conditions established in the Tax Regime Law on the temporary fiscal residence regime shall be granted temporary residence for five years.
The tax regime carries an immigration status with it: five years of temporary residence rather than the ordinary two.
Read it at the sourceAbout this source
The state's regulations registry. Hosts consolidated texts of laws, decrees and ministerial agreements, each PDF carrying a 'Normativa: Vigente' marker and an 'Última Reforma' line, with amendments attributed article by article.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for currency. The landing pages carry the state's own warning that the information is referencial and may be out of date, and the consolidations are produced by a commercial legal publisher under state hosting rather than by the gazette. A consolidation appears months after the reform it folds in: the July 2025 LOMH reform surfaced in a September 2025 file. For the date and issue number of an instrument, the Registro Oficial is the authority, not this.
We re-read it every 45 days. More about this source
Practical notes
The consolidated Ley de Régimen Tributario Interno published by the SRI is the version last amended on 20 June 2023, so it does not carry the December 2023 temporary fiscal residence article. That article is quoted here from the amending law as published in the state regulations register. Anyone relying on the wording should check whether a newer consolidation exists.
We did not write the income tax rates or the definition of what income a resident is taxed on. Article 2 of the tax law, which defines income, is mangled in the text the SRI publishes as a PDF - numeral 2 is missing from the extracted text - and we will not reconstruct a statutory definition from a damaged capture.
The SRI issues a tax residence certificate for individuals free of charge, and directs the question of who qualifies straight back to article 4.1. There is no separate registration that makes you resident: the day count does it.
Nothing here addresses the tax treatment of a temporary fiscal resident's Ecuadorian investments, or what happens at the end of the five years. Neither question is answered on the pages read.
- administersLey de Régimen Tributario Interno
Servicio de Rentas Internas
About this source
The tax authority. Administers income tax and tax residency certificates, and publishes its own consolidation of the income tax law.
Standing: Applies the rule
Cannot be cited for: Cannot be cited for the current text of the tax law. Its LRTI consolidation is years out of date and omits the temporary fiscal residence regime entirely; its PDF extraction is also lossy, with art. 2 numeral 2 missing from the extracted text. Use it for procedure and for older articles, and go to the amending law for anything newer.
We re-read it every 90 days. More about this source
- consolidatesLey Orgánica de Eficiencia Económica y Generación de Empleo
Registro de regulaciones del Estado ecuatoriano (gob.ec)
About this source
The state's regulations registry. Hosts consolidated texts of laws, decrees and ministerial agreements, each PDF carrying a 'Normativa: Vigente' marker and an 'Última Reforma' line, with amendments attributed article by article.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for currency. The landing pages carry the state's own warning that the information is referencial and may be out of date, and the consolidations are produced by a commercial legal publisher under state hosting rather than by the gazette. A consolidation appears months after the reform it folds in: the July 2025 LOMH reform surfaced in a September 2025 file. For the date and issue number of an instrument, the Registro Oficial is the authority, not this.
We re-read it every 45 days. More about this source
- administersCertificado de residencia fiscal persona natural
Servicio de Rentas Internas (catálogo de trámites, gob.ec)
About this source
The tax authority. Administers income tax and tax residency certificates, and publishes its own consolidation of the income tax law.
Standing: Applies the rule
Cannot be cited for: Cannot be cited for the current text of the tax law. Its LRTI consolidation is years out of date and omits the temporary fiscal residence regime entirely; its PDF extraction is also lossy, with art. 2 numeral 2 missing from the extracted text. Use it for procedure and for older articles, and go to the amending law for anything newer.
We re-read it every 90 days. More about this source
- consolidatesLey Orgánica de Movilidad Humana - texto vigente con la última reforma de 14-VII-2025
Registro de regulaciones del Estado ecuatoriano (gob.ec)
About this source
The state's regulations registry. Hosts consolidated texts of laws, decrees and ministerial agreements, each PDF carrying a 'Normativa: Vigente' marker and an 'Última Reforma' line, with amendments attributed article by article.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for currency. The landing pages carry the state's own warning that the information is referencial and may be out of date, and the consolidations are produced by a commercial legal publisher under state hosting rather than by the gazette. A consolidation appears months after the reform it folds in: the July 2025 LOMH reform surfaced in a September 2025 file. For the date and issue number of an instrument, the Registro Oficial is the authority, not this.
We re-read it every 45 days. More about this source