Tax Info
Enter Dynamic PageGeneral CIT Rate
Corporate Income Tax (CIT) rates vary depending on the company’s shareholder structure and disclosure compliance, with rates of 22%, 25%, or 28%.
CIT Return Due Date
Between April 9 and April 28 each year.
CIT Payment Due Date
Between April 9 and April 28 each year.
CIT Estimated Payment Due Date
NA
Resident Withholding Tax (Dividend/Interest/Royalty)
0/2/10
None-Resident Withholding Tax (Dividend/Interest/Royalty)
10/25/25
General VAT Rate
15
General Capital Gain Tax Rate
Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.
Composite Effective Average Tax Rate
23.34%
Composite Effective Marginal Tax Rate
18.60%
Administrative Regions
A - Azuay Province
B - Bolívar Province
C - Carchi Province
D - Orellana Province
E - Esmeraldas
F - Cañar Province
G - Guayas Province
H - Chimborazo Province
I - Imbabura Province
M - Manabí Province
N - Napo Province
O - El Oro Province
P - Pichincha Province
R - Los Ríos Province
S - Morona-Santiago Province
SD - Santo Domingo de los Tsáchilas Province
SE - Santa Elena Province
T - Tungurahua Province
U - Sucumbíos Province
W - Galápagos Province
X - Cotopaxi Province
Y - Pastaza Province
Z - Zamora-Chinchipe Province
