Ecuador VAT Rates 2026
Ecuador levies Value Added Tax as IVA (Impuesto al Valor Agregado). The standard rate is 15%, applied to most goods and services. Ecuador applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 15% | Most goods and services |
| Zero-rated | 0% | Basic foodstuffs, medicines, agricultural inputs, books, exports |
Registration and filing
| Registration threshold | No threshold — businesses register with the RUC from commencement; micro-entrepreneurs fall under the RIMPE regime |
| Tax authority | Servicio de Rentas Internas (SRI) |
| Filing frequency | Monthly returns (semi-annual for zero-rated-only suppliers) |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/EC endpoint to get Ecuador data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/EC
# No authentication required for rate lookups
# Response:
# { "country_code": "EC", "tax_type": "vat",
# "standard_rate": 15, "reduced_rates": [0],
# "currency": "USD", "last_updated": "2024-04-01" }Fetching the rate in code
// Fetch current Ecuador VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/EC').then(r => r.json());
// → { standard_rate: 15, reduced_rates: [0],
// currency: 'USD' }
applyRate(rates.standard_rate);About Ecuador VAT
Ecuador raised IVA from 12% to 15% in April 2024 — initially framed as temporary funding for the war on drug gangs, then consolidated as the permanent rate. The economy is fully dollarised, so VAT amounts are set directly in US dollars. An unusually broad zero-rate basket covers food staples, medicines and books, and holiday-period decrees have occasionally trimmed the rate for tourism services to 8% on specific weekends.
VAT in Ecuador is administered by the Servicio de Rentas Internas (SRI).
Sources: PwC Worldwide Tax Summaries · SRI Ecuador (accessed Jun 2026)
Rate history
- 2024Standard rate raised from 12% to 15% in April to fund internal-security spending
Frequently asked questions
What is the VAT rate in Ecuador in 2026?
15%, in force since April 2024 (up from 12%); basic foods, medicines and books are zero-rated.
Why did Ecuador raise its IVA to 15%?
The 2024 increase financed security spending during the internal armed conflict declared against organised crime, and was subsequently kept as the standard rate.
Related concepts and guides: