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Inheritance tax in Ecuador 2026
Each beneficiary pays on what they receive: nothing up to USD 78,527, then eight bands to 35% above USD 942,353 — and first-line blood relatives (children, parents) pay exactly half those rates.
The base is worldwide — foreign assets count wherever the death occurs — but property already hit by a foreign inheritance tax stays out.
At a glance
- top rate
- 35% (17.5% for children) above USD 942,353
- entry band
- 0% up to USD 78,527 per beneficiary
- tax year basis
- At death or on the gift
- filing deadline
- Assessed per beneficiary
- residency basis
- Worldwide assets; resident and non-resident heirs alike
- regime flag
- Life-insurance payouts and scholarships exempt
Rates
Inheritance and gift tax (2026, per beneficiary)
| Taxable amount (USD) | Standard rate | First-line heirs (half rates) |
|---|---|---|
| 0 – 78,527 | 0% | 0% |
| 78,527 – 157,053 | 5% | 2.5% |
| 157,053 – 314,108 | 10% | 5% |
| 314,108 – 471,193 | 15% | 7.5% |
| 471,193 – 628,268 | 20% | 10% |
| 628,268 – 785,321 | 25% | 12.5% |
| 785,321 – 942,353 | 30% | 15% |
| Over 942,353 | 35% | 17.5% |
Marginal rates apply within each band.
Thresholds & allowances
- Estate deductionsLast illness, funeral and succession costs
Plus hereditary debts and the deceased's accrued taxes
- Foreign-tax shieldFull exclusion
Assets already subject to inheritance or gift tax abroad are not taxed again
Residency
Residency trigger
The charge follows the beneficiary's enrichment worldwide, regardless of anyone's nationality, residence or where the death occurred; gifts use the same table at the moment they are made.
Non-resident treatment
Non-resident beneficiaries pay under the identical table and allowances.
Notes
- The old full exemption for spouses and first-degree heirs was struck down by the Constitutional Court in January 2023 — the half-rate mechanism is what remains.
- Property transfers between ancestors and descendants are presumed to be gifts unless proven otherwise.
- Transfers to tax-haven companies, trusts or foundations are deemed made for the benefit of the legitimate heirs.
- Life-insurance payments and public or recognized scholarships pass exempt.
FAQ
How much inheritance tax do children pay in Ecuador?
Half the standard scale — 2.5% to 17.5% — after the USD 78,527 exempt slice each beneficiary receives.
Does Ecuador tax foreign inheritances?
Yes — the base is worldwide, on top of the USD 78,527 exempt slice — but assets already taxed by a foreign inheritance or gift tax are excluded entirely.
Figures: tax year 2026, compiled from public sources. Not tax advice.