When are the Corporate Income Tax (CIT) returns due in Portugal and Ecuador?

For Portugal: The last day of the fifth month after the end of the tax year.. For Ecuador: Between April 9 and April 28 each year..

When are the Corporate Income Tax (CIT) payments due in Portugal and Ecuador?

For Portugal: The last day of the fifth month after the end of the tax year.. For Ecuador: Between April 9 and April 28 each year..

What are the resident Withholding Tax (WHT) rates in Portugal and Ecuador?

For Portugal: 25/25/25. For Ecuador: 0/2/10.

What are the non-resident Withholding Tax (WHT) rates in Portugal and Ecuador?

For Portugal: 25/0-25/25. For Ecuador: 10/25/25.

What are the general VAT rates in Portugal and Ecuador?

For Portugal: 23. For Ecuador: 15.

What are the Capital Gain Tax (CGT) rates in Portugal and Ecuador?

For Portugal: 25 (same as the normal CIT rate for corporations). For Ecuador: Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%..

What are the Composite Effective Average Tax Rates in Portugal and Ecuador?

For Portugal: 28.42%. For Ecuador: 23.34%.

What are the Composite Effective Marginal Tax Rates in Portugal and Ecuador?

For Portugal: 16.01%. For Ecuador: 18.60%.

Corporate Tax Comparison

Portugal vs Ecuador

Q: What are the general Corporate Income Tax (CIT) rates in Portugal and Ecuador?

For Portugal: 21. For Ecuador: Corporate Income Tax (CIT) rates vary depending on the company’s shareholder structure and disclosure compliance, with rates of 22%, 25%, or 28%..

Q: When are the Corporate Income Tax (CIT) estimated payments due in Portugal and Ecuador?

For Portugal: Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.. For Ecuador: NA.

Compare Portugal and Ecuador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Portugal: 4/04/2026 · Ecuador: 4/06/2026

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Compare Corporate Tax

Portugal

Ecuador

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Portugal: 4/04/2026 · Ecuador: 4/06/2026

Corporate Income Tax (CIT)

Portugal

Ecuador

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%.

CIT Return Due Date:

The last day of the fifth month after the end of the tax year.

CIT Return Due Date:

Between April 9 and April 28 each year.

CIT Payment Due Date:

The last day of the fifth month after the end of the tax year.

CIT Payment Due Date:

Between April 9 and April 28 each year.

CIT Estimated Payment Due Date:

Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.

CIT Estimated Payment Due Date:

Withholding Tax (WHT)

Portugal

Ecuador

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Resident Withholding Tax (Dividend/Interest/Royalty):

0/2/10

None-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0-25/25

None-Resident Withholding Tax (Dividend/Interest/Royalty):

10/25/25

Value-Added Tax (VAT)

Portugal

Ecuador

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Portugal

Ecuador

General Capital Gain Tax Rate:

25 (same as the normal CIT rate for corporations)

General Capital Gain Tax Rate:

Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.

Effective Tax Rate (ETR)

Portugal

Ecuador

Composite Effective Average Tax Rate:

28.42%

Composite Effective Average Tax Rate:

23.34%

Composite Effective Marginal Tax Rate:

16.01%

Composite Effective Marginal Tax Rate:

18.60%

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Portugal vs Ecuador

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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