Ecuador - Other taxes and levies

Ecuador - Other taxes and levies

Taxation of international executives

Related content

Social security tax

Are there social security/social insurance taxes in Ecuador? If so, what are the rates for employers and employees?

Employer and employee

Type of insurance Paid by employer Paid by employee Total
Social Security 11.15% 9.45% 20.60%
IECE 0.50% 0.00% 0.50%
SECAP 0.50% 0.00% 0.50%
Total 12.15% 9.45% 21.60%

Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in Ecuador?

There is a tax levied on income resulting from a donation, inheritance, or gift; and its liquidation is similar to that make for income tax or individuals; there are also deductions applicable on this taxable basis such as expenses incurred in last illness, funeral services, succession opening, and executor rights among others.

Real estate tax

Are there real estate taxes in Ecuador?

Yes, there is a municipal tax applicable on property and land. It is equivalent to a rate of 0.25 percent to 0.5 percent per thousand over the appraisal of the property.

Sales/VAT tax

Are there sales and/or value-added taxes in Ecuador?

Yes.

Unemployment tax

Are there unemployment taxes in Ecuador?

None.

Other taxes

Are there additional taxes in Ecuador that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.

Land tax

Yes.

Payroll tax

No.

Taxation of international executives

A global survey of income tax, social security tax rates and tax legislation impacting expatriate employees.

 
Read more

© 2016 KPMG del Ecuador Ca. Ltda., a Ecuador limited liability corporation and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Connect with us

 

Request for proposal

 

Submit

KPMG's new digital platform

KPMG's new digital platform