Ireland vs Ecuador
Corporate Tax Comparison
Time of Update: Ireland: 4/04/2026 / Ecuador: 4/06/2026
Compare Ireland and Ecuador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ireland vs Ecuador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ireland
Ecuador
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
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:
Nine months after the end of the tax accounting period.
CIT Return 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 Payment Due Date:
Between April 9 and April 28 each year.
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.
CIT Estimated Payment Due Date:
NA
Withholding Tax (WHT)
Ireland
Ecuador
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
0/2/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ireland
Ecuador
General Capital Gain Tax Rate:
33%
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)
Ireland
Ecuador
Composite Effective Average Tax Rate:
12.36
Composite Effective Average Tax Rate:
23.34%
Composite Effective Marginal Tax Rate:
13.21
Composite Effective Marginal Tax Rate:
18.60%
