Kenya vs Ecuador
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 KE
Kenya
|
 EC
Ecuador
|
|
|---|---|---|
| Top rate | 35% | 37% |
| Effective top rate | 35% | 37% |
| Capital gains tax | 15% | 10% |
| Capital gains notes | Final tax at 15% on net gains from transfer of property situated in Kenya, including certain share disposals with Kenyan immovable-property substance. NIFCA-certified transactions may qualify for a reduced rate. | Transfers of shares and similar equity rights in Ecuador companies are taxed at 10%. Gains on urban real property transfers face a 10% municipal plusvalía; other gains are generally ordinary income. |
| Social security (employee) | 6% | 9.45% |
| Social security (employer) | 6% | 12.15% |
| Social security annual cap | $1,296,000 | — |
Withholding rates
Other taxes
Tax features
|
KE
Kenya
|
EC
Ecuador
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth tax | No | No |
| Inheritance tax | No | Yes |
| Exit tax | No | Yes |
| CFC rules | No | Yes |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | No | No |
Special regimes
Active special regimes in Kenya
Active special regimes in Ecuador
Residency and filing
|
KE
Kenya
|
EC
Ecuador
|
|
|---|---|---|
| Residency threshold | 183 days | 183 days |
| Filing deadline | April 30 | March 10–28 |
| Automatic extension | No | No |
| Residency rules | Resident if the person has a permanent home in Kenya and was present for any period in the year, or (without a permanent home) was present 183+ days in the year, or was present in the year and each of the two prior years for periods averaging more than 122 days per year. | Tax resident if present more than 183 days in a calendar year (including sporadic absences) or in a 12-month period spanning two fiscal years, or if the centre of economic interests is in Ecuador. Eligible newcomers may elect five-year temporary tax residency (Ecuador-source income only). |
| Filing notes | Calendar-year individuals file annual income tax returns by 30 April of the following year from 1 January 2027 (Finance Act 2026). Returns for the 2025 year of income remain due by 30 June 2026 under the prior rule. | Personal income tax returns and payments are due between 10 and 28 March, staggered by the ninth digit of the RUC or cédula. Employment income is subject to monthly withholding. |
| Exit tax details | — | Impuesto a la Salida de Divisas (ISD): 5% on outbound transfers of money abroad (reinstated from April 2024; reduced rates apply to certain pharmaceutical and productive-sector payments). |
| CFC rules details | — | Ecuador residents with at least 25% participation in a foreign entity taxed below 15% must include specified passive income from that CFC in their annual return (effective from 1 January 2024). |