Ecuador vs Cyprus
Corporate Tax Comparison
Time of Update: Ecuador: 4/06/2026 / Cyprus: 4/05/2026
Compare Ecuador and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ecuador vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ecuador
Cyprus
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%.
General CIT Rate:
12.5
CIT Return Due Date:
Between April 9 and April 28 each year.
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
Between April 9 and April 28 each year.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Estimated Payment Due Date:
NA
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Ecuador
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
0/2/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ecuador
Cyprus
General Capital Gain Tax Rate:
Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Ecuador
Cyprus
Composite Effective Average Tax Rate:
23.34%
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
18.60%
Composite Effective Marginal Tax Rate:
5.92%
