Ecuador Corporate Income Tax
Detailed corporate income tax rates and rules for Ecuador in 2026.
Corporate TaxUSD
Ecuador imposes a 25% corporate income tax, with a 28% rate for companies owned by entities in tax havens. Micro and small enterprises may benefit from reduced rates. Companies in special economic development zones (ZEDE) enjoy income tax reductions. A temporary contribution on corporate profits has been applied in certain years.
Standard Rate
25%
How Ecuador Corporate Tax compares
Ecuador’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and South America’s regional average of 28.4%.
Ecuador
25%
South America average
28.4%
Global average
22.2%
