Ecuador vs Lithuania
Corporate Tax Comparison
Time of Update: Ecuador: 4/06/2026 / Lithuania: 4/05/2026
Compare Ecuador and Lithuania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ecuador vs Lithuania Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ecuador
Lithuania
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:
17
CIT Return Due Date:
Between April 9 and April 28 each year.
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
Between April 9 and April 28 each year.
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Estimated Payment Due Date:
NA
CIT Estimated Payment Due Date:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
Withholding Tax (WHT)
Ecuador
Lithuania
Resident Withholding Tax (Dividend/Interest/Royalty):
0/2/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ecuador
Lithuania
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:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Ecuador
Lithuania
Composite Effective Average Tax Rate:
23.34%
Composite Effective Average Tax Rate:
13.67%
Composite Effective Marginal Tax Rate:
18.60%
Composite Effective Marginal Tax Rate:
7.25%
