Top income tax
37.0%
Worldwide system
Corporate tax
25.0%
IVA
15.0%
standard rate
Tax residency
183 days
9 tax treaties
Ecuador tax profile
Data year: 2025
- Tax system
- Worldwide 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.
- 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 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.
- CFC rules
- Yes 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%