Ecuador VAT rate
Impuesto al Valor Agregado (IVA) tarifa general — standard value-added tax rate under Article 65 of the Ley de Régimen Tributario Interno (LRTI), administered by the Servicio de Rentas Internas (SRI).
| Current value | 15 percent |
|---|---|
| In force from | 2024-04-01 |
| Official source | SRI — Circular No. NAC-DGECCGC25-00000006 (26 Dec 2025): tarifa general del IVA del 15% se mantiene vigente para 2026 |
| Last verified | 2026-07-16 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
The general rate is 15% and remains in force throughout 2026. Legal chain: the Ley Orgánica para Enfrentar el Conflicto Armado Interno, la Crisis Social y Económica (RO 2S 516, 12 Mar 2024) amended Art. 65 LRTI to set the statutory base rate at 13% and empowered the President (with favorable opinion of the Ministerio de Economía y Finanzas) to raise it up to 15% or lower it to 12% by decree; Decreto Ejecutivo 198 raised the applied rate from 12% to 15% from 1 April 2024; Decreto Ejecutivo 470 (Dec 2024) kept 15% in force; SRI Circular NAC-DGECCGC25-00000006 (26 Dec 2025) confirms that, absent a new executive decree, the last established rate (15%) continues to apply in 2026. Other coexisting rates: 0% for basic foodstuffs, medicines, exports and other listed items (Arts. 55-56 LRTI); 5% for construction materials; and a temporary 8% for tourism services during specific decreed holiday weekends (in 2026 the government has decreed 8% tourism IVA for e.g. Año Nuevo, Carnaval — Decreto Ejecutivo 304 — and Semana Santa). Note the SRI's general IVA information page still describes the statutory rates as '0% y 13%' with the 15% applied via decree — the effective standard rate charged on invoices in 2026 is 15% (SRI e-invoicing tariff code 4). Re-verify each December: the applied rate can move between 12% and 15% by a simple executive decree.
Earlier values
| From | Value | Source |
|---|---|---|
| 2016-06-01 | 14 | Ley Orgánica de Solidaridad y de Corresponsabilidad Ciudadan |
| 2017-06-01 | 12 | Ley de Régimen Tributario Interno, Art. 65 (12% general rate |
Get it programmatically
curl https://latamref.dev/v1/ec/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ec/vat/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ec/vatOther Ecuador series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates