Company Formation in Ecuador

Company formation & entity choice for Ecuador (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Ecuador · tax year 2025 · changed 25 Jun 2026

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Key figures: Ecuador, 2025

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Governing framework

Companies in Ecuador are governed by the Ley de Compañías and supervised by the Superintendencia de Compañías, Valores y Seguros (SCVS). The most common vehicles are the Compañía Limitada (Cía. Ltda.), the Sociedad Anónima (S.A.) and the simplified-stock company (S.A.S.).Ley de Compañías

Compañía Limitada (Cía. Ltda.)

Limited liability company; 2–15 partners; common SME vehicleLey de Compañías

Sociedad Anónima (S.A.)

Stock corporation; minimum 2 shareholders; freely transferable sharesLey de Compañías

Sociedad por Acciones Simplificada (S.A.S.)

Simplified stock company; can be formed by one or more shareholders; no fixed statutory minimum capital (approx — confirm)Ley de Compañías (S.A.S. reform)

Minimum capital — Compañía Limitada

400Ley de Compañías

Minimum capital — Sociedad Anónima

800Ley de Compañías

Capital paid-in at incorporation — Cía. Ltda.

Capital fully subscribed; at least 50% of each share's nominal value paid in at incorporationLey de Compañías

Capital paid-in at incorporation — S.A.

Capital fully subscribed; at least 25% paid in at incorporationLey de Compañías

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Entity types, capital and incorporation

Governing framework — Companies in Ecuador are governed by the Ley de Compañías and supervised by the Superintendencia de Compañías, Valores y Seguros (SCVS). The most common vehicles are the Compañía Limitada (Cía. Ltda.), the Sociedad Anónima (S.A.) and the simplified-stock company (S.A.S.). (Ley de Compañías)
Compañía Limitada (Cía. Ltda.) — Limited liability company; 2–15 partners; common SME vehicle (Ley de Compañías)
Sociedad Anónima (S.A.) — Stock corporation; minimum 2 shareholders; freely transferable shares (Ley de Compañías)
Sociedad por Acciones Simplificada (S.A.S.) — Simplified stock company; can be formed by one or more shareholders; no fixed statutory minimum capital (approx — confirm) (approx — confirm) (Ley de Compañías (S.A.S. reform))
Minimum capital — Compañía Limitada — 400 USD (Ley de Compañías)
Minimum capital — Sociedad Anónima — 800 USD (Ley de Compañías)
Capital paid-in at incorporation — Cía. Ltda. — Capital fully subscribed; at least 50% of each share's nominal value paid in at incorporation (Ley de Compañías)
Capital paid-in at incorporation — S.A. — Capital fully subscribed; at least 25% paid in at incorporation (Ley de Compañías)
Registration authority — Superintendencia de Compañías, Valores y Seguros (SCVS), plus Registro Mercantil (Ley de Compañías)
Incorporation steps — Reserve company name with SCVS; open integration-of-capital bank account; execute the constitutive deed (electronic or notarial); register with the Registro Mercantil; obtain RUC from SRI (Ley de Compañías)
Incorporation timeline — Roughly 1–4 weeks via the SCVS electronic incorporation process (approx — confirm) (approx — confirm) (SCVS electronic incorporation procedure)
Core annual compliance — File annual income tax return; file annual financial statements / shareholder data with SCVS; pay the SCVS supervisory contribution; maintain RUC and IVA/withholding filings (Ley de Compañías; Ley de Régimen Tributario Interno (LRTI))
SCVS annual supervisory contribution — Annual contribution assessed on company assets, payable to the SCVS (approx — confirm rate) (approx — confirm rate) (Ley de Compañías)

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Entity types, capital and incorporation

Governing framework — Companies in Ecuador are governed by the Ley de Compañías and supervised by the Superintendencia de Compañías, Valores y Seguros (SCVS). The most common vehicles are the Compañía Limitada (Cía. Ltda.), the Sociedad Anónima (S.A.) and the simplified-stock company (S.A.S.). (Ley de Compañías)

Compañía Limitada (Cía. Ltda.) — Limited liability company; 2–15 partners; common SME vehicle (Ley de Compañías)

Sociedad Anónima (S.A.) — Stock corporation; minimum 2 shareholders; freely transferable shares (Ley de Compañías)

Sociedad por Acciones Simplificada (S.A.S.) — Simplified stock company; can be formed by one or more shareholders; no fixed statutory minimum capital (approx — confirm) (approx — confirm) (Ley de Compañías (S.A.S. reform))

Minimum capital — Compañía Limitada — 400 USD (Ley de Compañías)

Minimum capital — Sociedad Anónima — 800 USD (Ley de Compañías)

Capital paid-in at incorporation — Cía. Ltda. — Capital fully subscribed; at least 50% of each share's nominal value paid in at incorporation (Ley de Compañías)

Capital paid-in at incorporation — S.A. — Capital fully subscribed; at least 25% paid in at incorporation (Ley de Compañías)

Registration authority — Superintendencia de Compañías, Valores y Seguros (SCVS), plus Registro Mercantil (Ley de Compañías)

Incorporation steps — Reserve company name with SCVS; open integration-of-capital bank account; execute the constitutive deed (electronic or notarial); register with the Registro Mercantil; obtain RUC from SRI (Ley de Compañías)

Incorporation timeline — Roughly 1–4 weeks via the SCVS electronic incorporation process (approx — confirm) (approx — confirm) (SCVS electronic incorporation procedure)

Core annual compliance — File annual income tax return; file annual financial statements / shareholder data with SCVS; pay the SCVS supervisory contribution; maintain RUC and IVA/withholding filings (Ley de Compañías; Ley de Régimen Tributario Interno (LRTI))

SCVS annual supervisory contribution — Annual contribution assessed on company assets, payable to the SCVS (approx — confirm rate) (approx — confirm rate) (Ley de Compañías)