South America
Ecuador: tax at a glance
This is a dollarized economy, and residents are taxed on worldwide income. Foreign income already taxed abroad is exempt. There is also a 5% currency-outflow tax on transfers abroad.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 37%Progressive to 37%, with the top rate starting from ~USD 110k. Residents are taxed on worldwide income, though foreign income already taxed abroad is exempt.
- Corporate income
- 25%
- Capital gains
- 10% on real-estate gains. Other gains are taxed as income.
- VAT / IVA
- 15%
- Dividends (WHT)
- Up to 25% for residents (roughly 10% to 25%). Non-residents pay 0% unless the recipient is in a tax haven.
- Interest (WHT)
- 25%, though registered qualifying foreign loans are taxed at 0%.
- Royalties (WHT)
- 25%
- Social security (employee)
- 9.45% (IESS).
- Social security (employer)
- ~11.15%–12.15% (IESS).
- Wealth tax
- None
- Inheritance / estate
- Progressive up to 37%.
- Property tax
- Municipal property tax (predial).
- Other
- ISD currency-outflow tax 5%.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.