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