🇪🇨 Ecuador Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇪🇨 Ecuador
EC / ECU #73
Nomad Score
59.0
Cities
21
🇪🇨 ECUADOR TAX PROFILE
Data year: 2025
Tax System
Worldwide
Ecuador taxes residents on worldwide income. Uses USD as currency.
Ecuador taxes residents on worldwide income. Uses USD as currency.
Top PIT Rate
37.0%
Corporate Tax Rate
25.0%
IVA
15.0%
Capital Gains Tax
10.0%
Capital gains on real property sales taxed at up to 10%. Other capital gains generally taxed as ordinary income.
Capital gains on real property sales taxed at up to 10%. Other capital gains generally taxed as ordinary income.
Social Security (Employee)
9.5%
Social Security (Employer)
12.2%
Dividend Withholding
25.0%
Interest Withholding
25.0%
Royalty Withholding
25.0%
Inheritance Tax
35.0%
Treaty Count
9
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| USD 0 | and above | 25.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present for 183+ days in a calendar year, or if center of economic interests in Ecuador.
Exit Tax
Yes
Impuesto a la Salida de Divisas (ISD) - 5% tax on outbound capital transfers.
Impuesto a la Salida de Divisas (ISD) - 5% tax on outbound capital transfers.
CFC Rules
Yes
CFC rules apply for entities in tax havens.
CFC rules apply for entities in tax havens.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March
📚 SOURCES
-
PwC Ecuador
(accessed Mar 23, 2026)
PIT 0-37%, CIT 25%