Ecuador

South America · EC · 23 treaties

Tax profile

Common questions

How long does it take to become a tax resident in Ecuador?

You can become a tax resident in Ecuador after 183 days.

Does Ecuador have a digital nomad visa?

Yes, Ecuador offers a digital nomad visa, and residency is considered easy to obtain.

What is Ecuador's approach to capital gains and dividends?

Ecuador applies a 10% capital gains tax and a 10% withholding tax on dividends.

What makes you a tax resident — and how hard it is to stop being one.

• Presence in Ecuador for 183 or more calendar days, consecutive or not, within a single fiscal year
• Presence in Ecuador for 183 or more calendar days, consecutive or not, within any 12‑month period spanning two fiscal years
• The core of the individual’s activities or economic interests lies in Ecuador, directly or indirectly
• The individual has not remained in another country for more than 183 days in a fiscal year and the individual’s close family ties are in Ecuador

Stopping Ecuadorian tax residency generally requires both falling below the 183‑day presence threshold and shifting main economic interests/family ties outside Ecuador; there is no citizenship or multi‑year tail rule, but economic‑interest and family‑tie tests can keep you resident even after physical departure.

Source: Servicio de Rentas Internas (SRI) / OECD AEOI – Information on residency for tax purposes – Ecuador

Tax treaty network (27)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.