94 of 115 Basic Basket Foods Stay at 0% IVA — Full Breakdown

Good News for Your Grocery Bill
Following yesterday's confusion about which foods moved to 15% IVA, Ecuador's Servicio de Rentas Internas (SRI) has now provided the exact breakdown. The headline number is reassuring: of the 115 products in Ecuador's official canasta básica (basic basket), 94 retain the 0% IVA rate.
Only 21 items moved to the 15% rate. And critically, those 21 items are almost all processed or value-added products, not staples.
The 94 Foods That Stay at 0% IVA
Here's the overall picture of what remains completely untaxed. The canasta básica 0% list covers the backbone of Ecuadorian and expat home cooking:
Dairy (Natural, Unprocessed)
- Fresh whole milk (domestically produced, unmodified)
- Raw milk from local producers
- Natural unflavored fresh cheeses
Meats (Raw, Unprocessed)
- Raw chicken
- Raw beef
- Raw pork
- Raw fish (fresh or frozen, unseasoned)
- Raw seafood
Fruits and Vegetables
- All fresh fruits (bananas, apples, oranges, pineapples, papayas, mangoes, berries, etc.)
- All fresh vegetables (tomatoes, onions, carrots, potatoes, lettuce, etc.)
- Tubers (yuca, ocas, melloco, camote)
- Fresh herbs and aromatics
Grains and Legumes
- Rice (all varieties)
- Lentils
- Black beans, red beans, white beans
- Chickpeas and other legumes
- Quinoa
- Corn (fresh and dried)
Eggs
- Chicken eggs
- Quail eggs
Other Staples
- Flour (wheat, corn)
- Sugar
- Salt
- Cooking oil (basic varieties)
The pattern is unmistakable: if it comes from a farm, a dairy, or a butcher in its natural state, it's 0%. The tax machinery treats minimal processing as "basic" and keeps it affordable.
The 21 Foods That Moved to 15% IVA
Here's the full list of what now carries 15% IVA:
Bread and Baked Goods (Processed)
- Commercially produced bread (packaged, industrial)
- Pastries
- Sweet breads
- Cookies and biscuits
- Crackers
Pasta (Pre-Cooked/Flavored)
- Pre-cooked pasta
- Instant noodles
- Flavored or seasoned pasta
Dairy (Processed/Modified)
- Lactose-free milk
- Flavored milks (chocolate, strawberry, etc.)
- Skim milk and modified-fat milks
- Fortified milks (added vitamins/minerals)
Meats (Processed)
- Pre-cooked meats
- Marinated/seasoned meats (ready-to-cook)
- Processed deli meats
- Smoked meats
- Sausages and cured meats
That's roughly 21 categories where processing, flavoring, or ready-to-eat convenience triggers the tax.
Specific Guidance for Grocery Shopping
Here's how to translate this list into actual shopping behavior:
At Supermaxi / Coral / Gran Aki:
- Fresh produce aisle → 0% (shop freely)
- Meat counter for raw cuts → 0% (good value)
- Deli counter for cooked items → 15% (processed)
- Dairy aisle → depends: whole milk is 0%, lactose-free/flavored is 15%
- Bread aisle → 15% for packaged, in-store bakery bread may still be 0% depending on preparation
At Feria Libre / Local Mercados:
- Everything is effectively 0%. Fresh produce, raw meats, eggs, grains, cheeses. Market vendors typically don't charge IVA on natural products at all
- This is your tax shelter. If your budget is tight, shift more shopping here
At Neighborhood Panaderías:
- Artisanal bread baked on-site may qualify for 0% under the basic food rules
- Pastries and sweet breads are typically 15%
- Ask about specific items — there's still some interpretation happening store to store
At Tiendas (Corner Stores):
- Packaged products follow the same rules as supermarkets
- Fresh items from local suppliers may be 0%
What Didn't Change
A few points worth emphasizing:
- The general IVA rate for non-food items remained 15% (changed from 12% earlier this year). That rate hasn't changed again
- Restaurant meals carry 15% IVA plus service charge. No change there
- Takeout and delivery carry 15% IVA. No change
- Medications remain at 0% IVA (no change)
What This Means for Expats
- Shopping at Feria Libre is now even more attractive. Fresh produce, raw meats, eggs — all 0%. Combined with lower base prices, a Feria Libre run can easily save you $20-40 per week vs. Supermaxi
- Cook from scratch when you can. The tax system explicitly rewards it. Raw chicken (0%) + rice (0%) + fresh vegetables (0%) is a tax-free meal. A rotisserie chicken from the deli (15%) is not
- Lactose-intolerant expats face the biggest hit. Lactose-free milk is now 15% while regular whole milk is 0%. Consider whether lactose enzyme drops (Lactaid) added to regular milk work for you — it's cheaper and not taxed
- Check which bakery you're buying from. Packaged bread from a factory = 15%. Same-day bread from a local panadería = likely 0%. This is both a tax and quality win
- The monthly impact is manageable for most expats. If you're spending $400-500/month on groceries and roughly 15-20% of your cart is processed items, the added tax is around $12-15/month. Not painless, but not crushing
- Market shoppers are barely affected. If most of your food comes from Feria Libre, the new tax changes basically don't touch you
- Keep receipts for a few weeks and watch which items now show 15%. Store systems are still being updated, and errors are possible. Flag anything that looks wrong
- This is the final word for now. The SRI has provided the definitive list, and stores should be implementing it consistently within a few weeks
The tax code, in its own way, is rewarding traditional cooking and local sourcing. That's not a bad nudge.
Source: Primicias
Keep Cuenca's daily expat briefing independent.
Reader support helps pay for reporting, translation, editing, hosting, and the daily work behind CuencaExpat.
More in News
View all →Gapal Interchange Project Faces Claims Amidst Bidding Process in Cuenca
September 21, 2026
Azuay Prosecutors Request Hearing for Suspended Cuenca Mayor Cristian Zamora Amid Health Travel Announcement
September 21, 2026
Azuay Authorities Coordinate Provincial Simulation to Prepare for El Niño Scenarios
September 19, 2026



