Source-cited draft: company formation & entity choice for Ecuador (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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
Registration authority
Superintendencia de Compañías, Valores y Seguros (SCVS), plus Registro MercantilLey de CompañíasView source ↗
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 SRILey de Compañías
Incorporation timeline
Roughly 1–4 weeks via the SCVS electronic incorporation process (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 filingsLey 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)Ley de Compañías
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