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Ecuador × Tax & International Structuring

Tax & International Structuring in Ecuador

Tax and structuring for businesses, investments and deals that cross borders. In Ecuador, that means local law, local regulators and local practice, handled by a qualified professional who practises there.

Who handles this workNamed WONE Global lead
Mauro Tejada RamonQuito · Ecuador

WONE Global Partner · Ecuador

Mauro Tejada Ramon

Tax & Legal Partner · G&G Auditores Independientes & Lex Fiscal Corp · Quito

Professional with 20 years of experience in Tax Administration, performing functions in the managerial and tax administration fields. Experience related to the fiscal field in the main sectors of the economy: Banking, c…

  1. What happens next · 1WONE Global acknowledges your requirement and confirms what's involved.
  2. 2G&G Auditores Independientes & Lex Fiscal Corp runs its conflict checks.
  3. 3We confirm Mauro Tejada Ramon as your named lead.
  4. 4You agree scope and fees directly with the firm before work begins.
Ecuador at a glanceLatin America

Quito · Tuesday 3 November

13:57

Local time

Currency
USD
Working week
Monday – Friday
Dialling code
+593
Region
Latin America
Doing business in Ecuador →

What the rules say in Ecuador

Tax & International Structuring, the essentials

From the Ecuador market guide: the points that matter most for tax & international structuring, each with the source it was checked against.

Essentials guide · Partly source-checked36% of statements checked against a source7 checked against an official source12 checked against a secondary sourceChecked 2026-10-1912 held back until checked against an official source11 topics include AI-written statements, not source-checkedNot yet professionally reviewed

  • The general corporate income tax rate is 25%.

    Rates of 22% and 28% apply in specified cases: 28% where non-resident shareholders are in a tax haven and an Ecuadorian individual is also a shareholder, or where the ownership structure is not properly disclosed. Reductions are available for qualifying new investments.PwC Worldwide Tax Summaries · checked 2026-10-19
  • VAT (IVA) is charged at 15%, with a 0% rate for listed goods and services.

    Zero-rated items include most unprocessed food, certain medicines, exports, books and paper, public utilities, housing rental and education. Local transfers of construction materials have been taxed at 5% since March 2024.PwC Worldwide Tax Summaries · checked 2026-10-19
  • The currency outflow tax (Impuesto a la Salida de Divisas, ISD) has been charged at 5% since 1 April 2024, and dividends and foreign loans may be exempt under certain conditions.

    From 2025, imports under listed pharmaceutical subheadings are at 0% and items on the productive-sector list at 2.5%.PwC Worldwide Tax Summaries · checked 2026-10-19
  • Since 2020, imported digital services are subject to VAT, now at 15%.

    For imported services generally, the local recipient must self-assess and withhold the VAT in full.PwC Worldwide Tax Summaries · checked 2026-10-19
  • Employers must distribute 15% of their net profit to employees (participación de utilidades): 10% shared equally among all workers and 5% in proportion to their family dependants.

    Companies with net profits.Ministerio del Trabajo · checked 2026-10-19
  • A taxpayer that signs an investment agreement with the government can obtain a reduction of up to 5 percentage points in its corporate income tax rate.

    A separate 3-point reduction for up to 15 years is available for qualifying new productive investments.PwC Worldwide Tax Summaries · checked 2026-10-19
  • There are no general exchange controls, but transfers abroad are generally subject to the currency outflow tax (ISD).

    Subject to exemptions.AI-written, not source-checked

Read the full guide: Tax, accounting and audit

Scope

What the service covers here

  1. 01Review the proposed cross-border structure
  2. 02Identify direct and indirect tax exposures
  3. 03Consider withholding, treaty and transfer-pricing issues
  4. 04Coordinate implementation across the relevant jurisdictions

Key questions

What we will work through with you

  • What needs to be decided before tax & international structuring work starts?
  • Who is professionally responsible in each country?
  • Which other work, such as tax or employment, must happen at the same time?
  • What information and decisions are needed from the business?

If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.

WONE Global Partners in Ecuador

Other WONE Global Partners here

The other named professionals responsible for WONE Global work in Ecuador.

Pablo Andres GuerraQuito · Ecuador

WONE Global Partner · Ecuador

Pablo Andres Guerra

Country Managing Partner · G&G Auditores Independientes & Lex Fiscal Corp · Quito

Experienced Partner with a demonstrated history of working in the accounting industry. Skilled in International Tax, External Audit, Generally Accepted Accounting Principles (GAAP), Income Tax, and Tax. Strong entrepren…

WONE Global Intelligence

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