Ecuador Withholding tax rates
Ecuador Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Ecuador levies on payments to non-residents: a general 25% withholding on Ecuadorian-source income without a specific rate (interest, royalties, services - LRTI art. 39), rising to 37% for recipients in tax havens, and a separate single income tax on dividends (LRTI art. 39.2, reformed October 2025) withheld in full by the distributing company - 10% for standard non-resident shareholders. Domestic statutory rates before any double-tax treaty relief. Administered by the Servicio de Rentas Internas (SRI).
Compare withholding tax rates across all 22 Latin American countries →
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Ecuador applies at least three distinct rates depending on the payment type and the recipient's jurisdiction: 25% general on non-resident income (interest, royalties, services), 37% when the recipient is in a tax haven or low-tax jurisdiction, and a separate 10%/12%/14% single tax on dividends. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Ecuador has double-tax treaties (including with Spain, Germany, France, Brazil, Chile, Mexico and others, plus the Andean Community Decision 578 regime) that can reduce these rates, and whether relief applies depends on the recipient's residence, beneficial ownership and SRI procedural requirements. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. MECHANICS AND CROSS-REFERENCES: LRTI art. 39 does not state '25%' and '37%' directly - it points to 'la tarifa general prevista para sociedades' (the general corporate rate, 25% under LRTI art. 37) and, for tax havens, 'la maxima tarifa prevista para personas naturales' (the top individual rate, 37% since fiscal year 2022). Both figures are confirmed in current official SRI materials (the October 2025 SRI dividend presentation shows the 0%-37% individual table and computes corporate tax at 25%). Dividends left the art. 39 general rule: under art. 39.2 as reformed by the Ley Organica de Transparencia Social (R.O. 153 8voS, 28 October 2025) they bear a single income tax on the gross amount distributed, withheld entirely by the distributing company: 10% for non-resident companies and non-resident individuals; 12% for a non-resident company whose beneficial owner is an Ecuadorian resident; 14% when that company is in a tax haven; 0% to resident companies (14% if the distributor fails to file the REBEFICS corporate-composition annex). Under the PRIOR regime (fiscal 2020 to 27 October 2025) the taxable base for a non-resident was a composite - 40% of the distributed dividend, withheld at 25% - producing the same 10% effective burden on gross; distributions before the reform's Registro Oficial publication are settled under that composite. The series effective_from is 28 October 2025, the date the dividend reform entered the Registro Oficial - the most recent change to any of these rates.
Get it programmatically
curl https://latamref.dev/v1/ec/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ec/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ec/withholding-taxOther Ecuador series: BCE policy rate (none — fully dollarized economy) · IVA standard rate · VAT registration threshold · Salario Básico Unificado (SBU), monthly · Public holidays (feriados nacionales) · CPI inflation (year-on-year) · Corporate income tax rate · Statutory legal interest (tasa de interés activa legal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: El Salvador · Guatemala · Guyana · Honduras · Jamaica · all 22