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Capital gains tax in Ecuador 2026
Ecuador is gentle on the occasional seller: up to two real-estate sales a year outside a business are exempt, and the first USD 20,000 of gains on shares traded on the Ecuadorian exchange is tax-free.
Gains inside a business or professional activity are computed under company rules and taxed with your other income at up to 37%.
At a glance
- top rate
- 0-37% where taxable
- entry band
- 0% on occasional property sales (max two a year)
- tax year basis
- Calendar year
- filing deadline
- 10-28 March return
- residency basis
- Residents: worldwide gains; foreign gains taxed abroad are exempt
- regime flag
- 1% advance withholding on unlisted share sales
Rates
Capital gains by situation (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Occasional sales of housing and other real estate — at most two transfers in the year, outside any business |
| 0% | First USD 20,000 of gains | Shares and capital participations traded on the Ecuadorian stock exchange |
| 0-37% | Net gain | Share sales beyond the exemptions (1% withheld in advance on unlisted sales) and gains within a business |
| 25% | Gross | Non-residents' Ecuadorian gains — final withholding; their occasional property gains stay exempt |
Thresholds & allowances
- Exchange-traded exemptionUSD 20,000 a year
For instruments representing company capital or exploration/exploitation rights traded on the local exchange
Residency
Residency trigger
Habituality is the dividing line — dealing as a business pulls gains into ordinary taxation, while genuinely occasional disposals enjoy the exemptions.
Non-resident treatment
Non-residents face the 25% final withholding on taxable Ecuadorian gains, with the same occasional-property exemption.
Notes
- Losses on occasional property sales and on related-party share transfers can never be offset.
- Long-term deposits and fixed-income instruments held 180+ days and traded on the exchange generate exempt income.
- Rental income is ordinary income with deductions for loan interest, insurance, depreciation, taxes and 1% deemed maintenance.
- Foreign gains already taxed abroad (outside havens) are exempt under the general foreign-income rule.
FAQ
Is selling property taxed in Ecuador?
Not for occasional sellers — up to 2 transfers a year outside a business are exempt from income tax; municipal transfer charges are separate.
How are share gains taxed in Ecuador?
Exchange-traded gains are exempt up to USD 20,000 a year; beyond that, gains are taxed with your income at up to 37%, with 1% withheld in advance on unlisted sales.
Figures: tax year 2026, compiled from public sources. Not tax advice.