Source-cited draft: corporate income tax for Ecuador (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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General corporate income tax rate
25%Ley de Régimen Tributario Interno (LRTI)View source ↗
Rate with tax-haven shareholders
28%Ley de Régimen Tributario Interno (LRTI)View source ↗
Reinvestment-of-profits reduced rate
Reduced rate (general rate minus 10 percentage points) on profits reinvested in qualifying productive assets, subject to conditionsLey de Régimen Tributario Interno (LRTI)
Tax base
Net taxable income: gross income less exempt income and deductible costs/expenses (gastos deducibles)Ley de Régimen Tributario Interno (LRTI)
Income tax advance / minimum
Companies may be subject to an income-tax advance payment regime (anticipo del impuesto a la renta)Ley de Régimen Tributario Interno (LRTI)
Withholding on dividends to non-residents
25% applied to 40% of the dividend (effective ~10%)Ley de Régimen Tributario Interno (LRTI)View source ↗
Withholding on interest to non-residents
25% (0% on registered foreign loans within authorized rate limits)Ley de Régimen Tributario Interno (LRTI)View source ↗
Withholding on royalties / technical services to non-residents
25%Ley de Régimen Tributario Interno (LRTI)View source ↗
Domestic income tax withholdings
Various rates apply to local payments (commonly 1%–10% depending on the payment type)Reglamento para la Aplicación de la LRTI; SRI withholding resolutions
Corporate return filing deadline
April of the year following the tax year; specific day determined by the 9th digit of the RUCReglamento para la Aplicación de la LRTI
Tax treaty relief
Reduced withholding may apply under Ecuador's double tax treaties and the Andean Community (CAN Decision 578)CAN Decision 578; applicable double tax treaties
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The general corporate income tax (Impuesto a la Renta de sociedades) rate is 25%, with higher rates where tax-haven shareholders are involved. Companies are taxed on net taxable profits after deductible expenses.
Cross-border payments to non-residents are generally subject to a 25% withholding, subject to treaty relief. Dividends to non-residents are taxed on a reduced base.
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Other Ecuador computations in the OpenAccountants Tax Library.