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Ecuador

Taxes

If you want to set up a company in Ecuador, this will tell you about tax laws for a Compañía Limitada which is the most common company type in Ecuador.

Ecuador taxes corporate income on a worldwide basis. The headline standard rate for offshore income, from our research, and these things do change, is 22%. However foreign-income may be tax exempt if the company demonstrates that the income tax was paid abroad. Taxes are reasonable in Ecuador as the income corporate tax rate is 22%. CIT rate may be 25% if the company is owned by a resident of a considered tax heaven. This ranks Ecuador as 89th overall in terms of corp. taxation rate internationally.

The value added tax (VAT) rate in Ecuador is 12.00%, which ranks Ecuador as 61st when compared to VAT taxation rate internationally. In terms of other taxation, an employer will contribute 11.15% to the equivalent of a social security fund and an employee will contribute 9.45%. The overall complexity of the tax system is high. This is measured by average time to comply with a country's labor tax requirements is as it is 306hours. Contributing to this is the number of yearly labor tax payments, which is 13 in EC.

Thin capitalization standards are in effect. Thin capitalisation refers to any sort of restrictions on a business and the debt-to-asset ratios. Dividends received by a resident company from profits previously taxed, are exempt of CIT. A dividend is payments of an earnings of the legal entity, voted on by the board, to shareholders. Dividends can be either shares of stock, cash payments, or other property. Capital Gains are taxed as ordinary income. A capital gains tax is levied on the profits that a corporation or natural person realizes when they sell sells a capital asset for a price that is higher than the purchase price.

Interests are not generally subject to withholding tax. This means that payments to non-residents on interests may not be taxed, unless the interest rate exceeds the rate set by the Central Bank. Any excess is subject to 22% withholding tax, unless reduced by a tax treaty. If interests are paid to a resident of a tax haven, the rate increases up to 25%. Dividends are not generally subject to withholding tax. This means that distribution of dividends to non-residents are not usually subject to tax. If recipient is resident of a tax haven, a dividends withholding tax of 10% may apply. Royalties are subject to a withholding tax of 22%, unless rate is reduced under a tax treaty. Royalties paid to residents of a tax haven may be taxed at an increased rate of 25%.
Municipalities levy net wealth taxes for individuals and corporations. There are transfer and real estate taxes. There are inheritance taxes in EC. We are aware of widely used credits for innovation spend that include tax incentives in Ecuador.

The above is not tax or legal advice for your individual circumstances. We are able to to help you to find an expert in Ecuador who can give you an answer. Contact us today. Click the free consultation button above.

Country details

Ecuador
USD
Quito
South America
Spanish (Ecuador)
14,790,608

Tax treaties

Country Type Date Signed
Germany DTC  1982-12-07
Sierra Leone DTC  2013-06-27
Belgium DTC  1996-12-18
Uruguay DTC  2011-05-26
Colombia DTC  2004-05-04
Italy DTC  1984-05-23
France DTC  1989-03-16
Chile DTC  1999-08-26
Mexico DTC  1992-07-30
China DTC  2013-01-21
Argentina TIEA 2011-05-23
Korea, Republic of DTC  2012-10-08
Costa Rica TIEA 2013-06-04
Qatar DTC  2014-10-22
Brazil DTC  1983-05-26
Spain DTC  1991-05-20
Canada DTC  2001-06-28
Romania DTC  1992-04-24
Switzerland DTC  1994-11-28

Tax treaties Map

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Although we use our best efforts to keep the information of this site accurate and up-to-date, we make no representations or warranties with respect to the accuracy, applicability, fitness, or completeness of the contents of this website. We disclaim any warranties expressed or implied, merchantability, or fitness for any particular purpose. We shall in no event be held liable for any loss or other damages, including but not limited to special, incidental, consequential, or other damages. The contents of this website are just for illustrative purposes and are NOT to be considered as a legal opinion or tax advice and should not be relied upon as such. Far Horizon Capital Inc., and any associated company, is not engaged in the practice of law or tax. If you wish to receive a legal opinion or tax advice on the matter(s) in this website please contact our offices and we will refer you to an appropriate legal practitioner. Use of our websites FlagTheory.com, Incorporations.io, Residencies.io, Passports.io, is subject to our terms and conditions.

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