Ecuador

Since fiscal year 2015, an individual's tax residency in Ecuador is established in accordance with the conditions and criteria stated by tax regulations, which are focused on the individual's presence in Ecuador and on the individual’s economic and personal interests and activities.

Specifically, Ecuadorian tax residency is determined when the individual’s presence in Ecuador is greater than 183 days, including sporadic absences, calendar or not, consecutive or not, within the same fiscal year (or in a 12-month time period within two fiscal years). Other conditions may apply.

As for January 2024, a new “temporary tax residency” regime is established for individuals without previous Ecuadorian tax residents status  provided some other conditions are met. Under this regime, the individual will pay income tax only on Ecuadorian source income during a five year term.