Ecuador corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
| Current value | 25 percent |
|---|---|
| In force from | 2018-01-01 |
| Official source | SRI — Ley de Régimen Tributario Interno (LRTI), Art. 37 'Tarifa del impuesto a la renta para sociedades' |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Ecuador's impuesto a la renta de sociedades: standard rate 25% on the base imponible (Art. 37 LRTI: '...aplicarán la tarifa del 25% sobre su base imponible'). The 25% general rate has applied on a tax-year basis since fiscal 2018 (Ley Orgánica para el Fomento Productivo, R.O. 309-S, 21-VIII-2018); still 25% for FY 2026. SURTAX CONTEXT: the rate rises by 3 percentage points to 28% when (a) the company fails its duty to report its shareholder composition, or (b) an owner in the ownership chain is resident/established in a tax haven, lower-tax jurisdiction or preferential regime AND the beneficial owner is an Ecuadorian tax resident (full 28% if the offending stake is >=50% of capital, otherwise proportional). Ecuador is fully dollarized (USD). Caution: a stale SRInforma extract of Art. 37 still online shows the pre-2018 22%/25% wording — the current statutory rate is 25%/28%. Cross-check pointer: PwC Tax Summaries (25% standard / 28%).
Get it programmatically
curl https://latamref.dev/v1/ec/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ec/corporate-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ec/corporate-taxOther Ecuador series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates