Norway 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
 NO
Norway
|
 EC
Ecuador
|
|
|---|---|---|
| Top rate | 47.4% | 37% |
| Effective top rate | 47.4% | 37% |
| Capital gains tax | 37.84% | 10% |
| Capital gains notes | 22% ordinary rate but share income multiplied by 1.72 factor = effective 37.84%. Real estate gains may be exempt after 1 year residence. | 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) | 7.6% | 9.45% |
| Social security (employer) | 14.1% | 12.15% |
Withholding rates
Other taxes
Tax features
|
NO
Norway
|
EC
Ecuador
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth tax | Yes | No |
| Inheritance tax | No | Yes |
| Exit tax | Yes | Yes |
| CFC rules | Yes | Yes |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | Yes | No |
| Territorial exemption | No | No |
Special regimes
Active special regimes in Norway
None recorded
Active special regimes in Ecuador
Residency and filing
|
NO
Norway
|
EC
Ecuador
|
|
|---|---|---|
| Residency threshold | 183 days | 183 days |
| Filing deadline | April 30 | March 10–28 |
| Extension deadline | May 30 | — |
| Automatic extension | No | No |
| Residency rules | Resident if present 183+ days in 12-month period, or 270+ days in any 36-month period | 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 | Pre-filled tax return from Skatteetaten; employees and pensioners must file or accept by 30 April. A one-month extension to 30 May is available on application (granted automatically online). Self-employed and companies file by 31 May (extended to 30 June on application). | 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 | Latent gains on shares, fund units and similar assets when ceasing Norwegian tax residence. From 20 March 2024 emigration uses a NOK 3 million allowance on aggregate net latent gain (transfers to abroad can use a NOK 100,000 threshold). Payment may be deferred up to 12 years with security rules outside the EEA. | 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 | CFC rules apply when Norwegian taxpayers hold >50% and effective tax rate <2/3 of Norwegian rate | 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). |