Ecuador

Paying Taxes in

Ecuador

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 108 25.0% taxable profits 17.9
Social security contributions 1 online filing 306 12.15% gross salaries 13.7
Patent tax 1 fixed fee 2.1
Capital gains tax (property transfer tax) 1 10.00% gain in property sale 0.5
Contribution to superintendence 1 0%-0.85% total assets 0.5
Municipal assets tax 1 0.15% total assets 0.4
Vehicle tax 1 2.5% vehicle value 0.2
Value added tax (VAT) 1 online filing 240 12.00% value added not included
Totals: 8 654 35.3