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Ecuador - Other taxes and levies
Ecuador - Other taxes and levies
Taxation of international executives
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.
© 2019 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.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.
