This article provides a focused overview of the corporate tax regime in Ecuador for 2025. It breaks down tax rates, assessment bases, special surtaxes, and recent legislative updates that impact companies operating in Ecuador.
Corporate Tax in Ecuador: Key Structures and Assessment
The Ecuadorian corporate tax system is based on a progressive rate structure, with tax liabilities determined by corporate income. Taxes are assessed at the company level, and taxable profits are calculated according to local accounting and tax principles. The national currency is the United States Dollar (USD).
Corporate Income Tax Rates for 2025
Ecuador applies a progressive approach to its corporate income tax rates. The provided data shows several brackets, though specific income thresholds are not published. It is critical to note that, in practice, companies should refer to the latest official guidance and clarify their applicable bracket with local advisors.
| Taxable Income (USD) | Rate (%) |
|---|---|
| All corporate income | 22% |
| All corporate income | 25% |
| All corporate income | 28% |
The absence of specified income thresholds for each bracket means that applicable rates may depend on additional criteria or factors set by Ecuadorian tax authorities. Official figures have not disclosed clear income min/max for each rate, so periodic review of SRI (Servicio de Rentas Internas) is recommended.
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Surtaxes and Temporary Contributions for 2025
Certain sectors and circumstances trigger additional corporate surtaxes. For the fiscal years 2024 and 2025, Ecuador has implemented two noteworthy supplementary taxes as outlined below.
| Surtax Rate (%) | Condition |
|---|---|
| 3.25% | Ecuadorian companies and permanent establishments with taxable income in fiscal year 2022. This is described as a temporary security contribution, not deductible for regular corporate income tax purposes, and applies in 2024 and 2025. |
| 15% | Sports betting operators (both resident and non-resident) as of July 2024. |
These surtaxes represent notable regulatory developments for relevant sectors, requiring companies to integrate the additional cost into their 2025 tax planning.
Corporate Tax Assessment Basis
Ecuador taxes companies on their corporate income, using standard accounting results adjusted for tax purposes as per national guidelines. There are no published special holding period requirements associated with the current tax rates, based on available data for 2025.
Pro Tips for Navigating Corporate Tax in Ecuador
- Monitor deadlines for temporary surtaxes: Ensure timely calculation and payment of the 3.25% security contribution, as it directly affects companies with fiscal 2022 taxable income in both 2024 and 2025.
- Clarify applicable tax bracket: Since the official bracket thresholds are not publicly disclosed, verify your company’s precise tax obligations with a local advisor or check directly with the tax authority (SRI) for current rulings.
- Factor in non-deductibility: The temporary 3.25% security surtax is not deductible for corporate income tax purposes, which can increase effective rates in 2025 for qualifying companies.
- For sports betting operators: Be prepared for the 15% surtax as of July 2024—both resident and non-resident operators must integrate this into their financial forecasts.
- Budget for regulatory change: Ecuador regularly updates tax-related guidance. Maintain a reserve for possible increases or legislative amendments that could impact your effective corporate tax burden.
Official Resources
For the most current and official information regarding corporate taxation in Ecuador, visit the SRI (Servicio de Rentas Internas) main page.
In summary, Ecuador’s progressive corporate tax rates, combined with recent sector-specific surtaxes, require careful planning—especially for entities with historical taxable income or those engaged in sports betting. Rates of 22%, 25%, and 28% apply, though without explicitly defined thresholds, and surtaxes present meaningful additional obligations. Staying informed and reviewing official updates remains critical for effective compliance in 2025.