Income tax calculator

What it calculates

The annual income tax of an employee: taxable base, tax due, personal expense rebate and amount payable or refundable.

The calculator currently covers tax years 2015 to 2025. For 2026, use the table and example on this page.

How it is calculated

1. Taxable base: taxable income minus your personal IESS contributions. The 13th and 14th salaries are exempt.
2. Exemptions: one tax-free bracket if you are over 65, up to two if you have a disability; only the most favorable applies.
3. Tax due: apply the table for the year.
4. Personal expense rebate: 18% of the lower of your personal expenses and the number of basic baskets that applies to you.
5. Tax payable: tax due minus the rebate, withholdings and tax credit.

2026 income tax table

2026 personal expense rebate

The January 2026 basic basket is USD 821.80.

2026 example

• Taxable income of USD 30,000 and personal IESS contribution of USD 2,835: taxable base of USD 27,165.
• Tax due: 1,412 + 15% × (27,165 − 26,700) = USD 1,481.75.
• Rebate with no dependents and expenses of USD 5,752.60 or more: USD 1,035.47.
• Tax payable: USD 446.28.

Legal basis

• Internal Tax Regime Law (LORTI), arts. 9, 17 and 36.
• LORTI Regulations, arts. 49 and 50.
• SRI Resolution NAC-DGERCGC25-00000043: 2026 tables.

Frequently asked questions

From what income do I pay income tax in 2026?

When your annual taxable base (taxable income minus personal IESS contributions) exceeds USD 12,208. With a fixed salary and no other income, that is about USD 1,123 a month, not counting the 13th and 14th salaries.

Updated on October 23, 2026. This information is for reference only and does not replace a review of your case.