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

For Italy: By the end of the 9th 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 Italy and Ecuador?

For Italy: The last day of the sixth 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 Italy and Ecuador?

For Italy: 0/0/0. For Ecuador: 0/2/10.

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

For Italy: 26/26/30. For Ecuador: 10/25/25.

What are the general VAT rates in Italy and Ecuador?

For Italy: 22. For Ecuador: 15.

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

For Italy: 21.18%. For Ecuador: 23.34%.

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

For Italy: -22.74%. For Ecuador: 18.60%.

Corporate Tax Comparison

Italy vs Ecuador

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

For Italy: 24. 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 Italy and Ecuador?

For Italy: Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.. For Ecuador: NA.

Q: What are the Capital Gain Tax (CGT) rates in Italy and Ecuador?

For Italy: Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.. For Ecuador: Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%..

Compare Italy 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 — Italy: 4/05/2026 · Ecuador: 4/06/2026

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Compare Corporate Tax

Italy

Ecuador

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Italy: 4/05/2026 · Ecuador: 4/06/2026

Corporate Income Tax (CIT)

Italy

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:

By the end of the 9th 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 sixth 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:

Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.

CIT Estimated Payment Due Date:

Withholding Tax (WHT)

Italy

Ecuador

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/2/10

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

26/26/30

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

10/25/25

Value-Added Tax (VAT)

Italy

Ecuador

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Italy

Ecuador

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.

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)

Italy

Ecuador

Composite Effective Average Tax Rate:

21.18%

Composite Effective Average Tax Rate:

23.34%

Composite Effective Marginal Tax Rate:

-22.74%

Composite Effective Marginal Tax Rate:

18.60%

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Italy 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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