Ec Corporate Income Tax

---
name: ec-corporate-income-tax
description: "Source-cited draft: corporate income tax for Ecuador (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ec-corporate-income-tax"
  jurisdiction: "EC"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Ecuador Corporate Income Tax

## Corporate income tax rates and base

- **General corporate income tax rate** — 25% percent  _([Ley de Régimen Tributario Interno (LRTI)](https://taxsummaries.pwc.com/ecuador/corporate/taxes-on-corporate-income))_
- **Rate with tax-haven shareholders** — 28% percent (where non-resident shareholders are in a tax-haven jurisdiction and an Ecuadorian individual is also in the ownership chain)  _([Ley de Régimen Tributario Interno (LRTI)](https://taxsummaries.pwc.com/ecuador/corporate/taxes-on-corporate-income))_
- **Reinvestment-of-profits reduced rate** — Reduced rate (general rate minus 10 percentage points) on profits reinvested in qualifying productive assets, subject to conditions percent ((approx — confirm conditions))  _(Ley 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) ((approx — confirm computation))  _(Ley de Régimen Tributario Interno (LRTI))_

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.

## Withholding taxes and filing deadlines

- **Withholding on dividends to non-residents** — 25% applied to 40% of the dividend (effective ~10%) percent  _([Ley de Régimen Tributario Interno (LRTI)](https://taxsummaries.pwc.com/ecuador/corporate/withholding-taxes))_
- **Withholding on interest to non-residents** — 25% (0% on registered foreign loans within authorized rate limits) percent  _([Ley de Régimen Tributario Interno (LRTI)](https://taxsummaries.pwc.com/ecuador/corporate/withholding-taxes))_
- **Withholding on royalties / technical services to non-residents** — 25% percent  _([Ley de Régimen Tributario Interno (LRTI)](https://taxsummaries.pwc.com/ecuador/corporate/withholding-taxes))_
- **Domestic income tax withholdings** — Various rates apply to local payments (commonly 1%–10% depending on the payment type) percent ((approx — confirm by 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 RUC  _(Reglamento 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)_

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.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ec-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ec-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.