🇪🇨 Ecuador Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 37.0% Worldwide system

Corporate tax 25.0%

IVA 15.0% standard rate

Tax residency 183 days 22 tax treaties

Ecuador tax profile

Data year: 2026

Tax system: Worldwide Residents are taxed on worldwide income; non-residents on Ecuador-source income only. The legal currency is the US dollar.
Top PIT rate: 37.0%
Corporate tax rate: 25.0%
IVA: 15.0%
Capital gains tax: 10.0% 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): 9.5%
Social security (employer): 12.2%
Dividend withholding: 10.0%
Interest withholding: 25.0%
Royalty withholding: 25.0%
Inheritance tax: 35.0%
Treaty count: 22

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
USD 0	and above	25.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
USD 0	USD 12,208	0.0%	$0 – $12,208
USD 12,208	USD 15,549	5.0%	$12,208 – $15,549
USD 15,549	USD 20,188	10.0%	$15,549 – $20,188
USD 20,188	USD 26,700	12.0%	$20,188 – $26,700
USD 26,700	USD 35,136	15.0%	$26,700 – $35,136
USD 35,136	USD 46,575	20.0%	$35,136 – $46,575
USD 46,575	USD 62,005	25.0%	$46,575 – $62,005
USD 62,005	USD 82,679	30.0%	$62,005 – $82,679
USD 82,679	USD 109,956	35.0%	$82,679 – $109,956
USD 109,956	and above	37.0%	$109,956 +

Special regimes
Name	Type	Rate/amount	Duration	Status
Residencia fiscal temporal (LRTI) First-time entrants who never were Ecuador tax residents may pay income tax only...	Exemption	--	5yr	Active

Days threshold: 183 days
Residency rules: 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).
Exit tax: Yes 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: Yes 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).

SRI — Resolución NAC-DGERCGC25-00000043 (accessed Oct 9, 2026) PIT bracket table for fiscal year 2026
SRI — Ley de Régimen Tributario Interno (LRTI) (accessed Oct 9, 2026) Residency, temporary tax residency, source rules
PwC Ecuador Tax Summary (accessed Oct 9, 2026) CIT tiers, WHT, IVA 15%, ISD 5%, social security, CFC, treaty table

Oct 9, 2026
- Brackets updated
- Special regimes updated
Full refresh for FY2026 — PIT brackets from SRI Res. NAC-DGERCGC25-00000043, temporary tax residency regime, dividend WHT 25→10, treaty_count 9→22, filing deadline detail, sources and prose (https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar?id=bb7aac3c-251d-4243-9477-10a3ba8e7355&nombre=NAC-DGERCGC25-00000043.pdf, https://taxsummaries.pwc.com/ecuador).

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%