Ecuador VAT / Sales Tax

Detailed vat / sales tax rates and rules for Ecuador in 2026.

VAT / Sales TaxUSD

Ecuador levies a 15% IVA (increased from 12% in 2024 as part of fiscal reforms). Basic food items, medicines, exports, and educational and health services are zero-rated. A reduced 5% rate applies to certain goods and services. Monthly IVA returns are required.

Standard Rate

15%

Registration Threshold

All businesses performing taxable activities must register

Reduced Rates

5% — Certain goods and services (introduced 2024)0% — Basic food items, medicines, exports, educational services, health services

How Ecuador VAT / Sales Tax compares

Ecuador’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and South America’s regional average of 16.4%.