Ecuador Capital Gains Tax
Detailed capital gains tax rates and rules for Ecuador in 2026.
Capital GainsUSD
Capital gains from real estate sales are subject to a 10% tax on the gain (Impuesto a la Utilidad en la Transferencia de Predios Urbanos). Other capital gains are generally treated as ordinary income. Gains on share sales may be subject to income tax.
Standard Rate
10%
Exemptions
- Primary residence under certain conditions
- Gains on inheritance-related transfers
How Ecuador Capital Gains compares
Ecuador’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and South America’s regional average of 20.5%.
Ecuador
10%
South America average
20.5%
Global average
13.8%
