Ecuador vs Ireland
Corporate Tax Comparison
Time of Update: Ecuador: 4/06/2026 / Ireland: 4/04/2026
Compare Ecuador and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ecuador vs Ireland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ecuador
Ireland
General CIT Rate:
Corporate Income Tax (CIT) rates vary depending on the company’s shareholder structure and disclosure compliance, with rates of 22%, 25%, or 28%.
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date:
Between April 9 and April 28 each year.
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
Between April 9 and April 28 each year.
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Estimated Payment Due Date:
NA
CIT Estimated Payment Due Date:
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
Withholding Tax (WHT)
Ecuador
Ireland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/2/10
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ecuador
Ireland
General Capital Gain Tax Rate:
Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.
General Capital Gain Tax Rate:
33%
Effective Tax Rate (ETR)
Ecuador
Ireland
Composite Effective Average Tax Rate:
23.34%
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
18.60%
Composite Effective Marginal Tax Rate:
13.21
