← Guides / Ecuador

Ecuador Capital Gains Tax Guide 2026

Ecuador imposes capital gains tax at 10% on gains from listed shares traded on the stock market. Property gains are taxed at marginal IIT rates. Gains from the sale of a primary residence are exempt from capital gains tax.

Overview — Capital Gains Taxation

Capital gains in Ecuador are taxed differently depending on the asset type. Gains on listed shares traded on the Bolsa de Valores de Quito or Guayaquil are subject to a flat 10% rate. Gains on real estate are treated as ordinary income and taxed at the progressive IIT rates (0-35%). The sale of a primary residence is exempt from capital gains tax.

Stock Market Gains — 10% CGT

Capital gains realised from the sale of shares listed on the Ecuadorian stock exchanges are subject to a flat 10% capital gains tax. Key features:

  • The 10% rate applies only to shares traded on regulated stock exchanges
  • Gains on over-the-counter (OTC) transactions may be taxed at ordinary IIT rates
  • Losses on listed shares can be offset against gains from the same category
  • The tax is withheld at source by the broker or exchange

Property Gains — Marginal IIT Rates

Gains from the sale of real estate (other than the primary residence) are treated as ordinary income and taxed at the progressive IIT rates (0-35%). The gain is calculated as the difference between the sale price and the adjusted cost basis, including acquisition costs and improvements.

Primary Residence Exemption

Gains from the sale of a primary residence are exempt from capital gains tax. To qualify, the property must have been the taxpayer's principal residence for at least two years prior to the sale. This exemption applies to one property per taxpayer.

Other Assets

Capital gains on other assets are generally treated as ordinary income and taxed at IIT rates. This includes gains on:

  • Unlisted company shares
  • Business goodwill
  • Intellectual property
  • Cryptocurrencies (treated as income or capital gains depending on activity)
  • Vehicles and personal property

FAQs

Can I offset capital losses against other income?

Capital losses from listed shares can only be offset against gains from the same category. Losses on other assets can offset ordinary income up to certain limits.

Do non-residents pay capital gains tax?

Yes, non-residents are subject to capital gains tax on Ecuadorian-source assets at the same rates as residents.

Does Ecuador have a participation exemption?

Ecuador does not have a full participation exemption, but certain corporate reorganisations may be tax-neutral.

Disclaimer

This guide provides general information about Ecuador capital gains tax for 2026. Tax laws may change. Always consult with a qualified Ecuadorian tax advisor or SRI directly.

Related Guides

Gabon Property Tax Guide 2026 — Registration 10%, No Annual Property Tax, Transfer DutiesGabonese property tax. Registration duty 10% on property transfers, no annual property tax on buildings, no wealth tax, CGT on property gains, and compliance requirements for 2026.Tobacco Tax Guide — Excise Duty, Customs, and GST on Tobacco in NZthe tobacco excise taxation in New Zealand covering the excise duty rates on cigarettes, the roll-your-own tobacco, and the cigars, the annual CPI indexation, the customs duty on the imports, and the Liechtenstein Corporate Tax Guide: CIT 12.5% Standard 2026Liechtenstein Corporate Income Tax — 12.5% standard rate, no minimum corporate tax, municipal surcharge, EEA benefits, and compliance for 2026.Madagascar Wealth Tax Guide 2026 — No Annual Wealth Tax, Land Tax as ProxyMalagasy wealth tax. Madagascar does not impose an annual net wealth tax. Land tax (taxe foncière) on property serves as a proxy wealth tax on real estate. No net worth tax, no solidarity surcharge, nMozambique Tax Residency Guide 2026 — 183-Day Ruletax residency in Mozambique. 183-day physical presence rule, permanent home test, residency starting date, non-resident filing obligations, double tax treaty tie-breakers. Compliance for 2026.Mozambique Personal Tax Guide 2026 — IRPS 0–32% Progressive, 6 BracketsMozambican personal income tax (IRPS). Progressive rates 0%, 10%, 15%, 20%, 25%, 32% across 6 annual brackets. Tax-free threshold up to MZN 42,000/year. Filing requirements for 2026.
Browse all guides →