Taxes for Companies in Ecuador (2026): Rates, VAT and Deadlines

This guide summarises the main taxes for companies in Ecuador in 2026, using the figures published by the tax authority. Rates change by law or decree, so check with an adviser before you file.

Corporate income tax

Companies pay income tax at 25% of their tax base. The rate can rise by 3 points (tax-haven ownership or undisclosed shareholders) or fall by 3 points for micro and small companies and habitual exporters, among other adjustments (SRI).

VAT and indirect taxes

The general VAT (IVA) rate has been 15% since 1 April 2024 (5% for construction materials, 0% for listed goods and services).

Payroll taxes

Employers pay IESS contributions of 11.15% and withhold 9.45% from the employee. Employee income tax is withheld through payroll and paid to the tax authority monthly. For contribution rates and benefits, see our Ecuador employment guide. Ecuador bans labor intermediation (Constitutional Mandate 8, 2008), so to hire staff you need your own company in Ecuador.

Filing calendar

Monthly VAT is due between the 10th and 28th of the following month, by the ninth digit of the RUC. The annual corporate income tax return is due in April on the same digit schedule (10 to 28 April).

Tax ID

RUC (Registro Único de Contribuyentes), issued by the Servicio de Rentas Internas (SRI). You need it to invoice, open a bank account and register employees. Read more in our tax ID guide.

Get help from Easyco

Ready to set up your own company in Ecuador? Easyco supports you through the setup and then with tax and accounting: bookkeeping, monthly returns, annual filings and payroll. See also our accounting and tax services in Ecuador. Contact us for a quote.