El Salvador vs Ecuador
Corporate Tax Comparison
Time of Update: El Salvador: 4/05/2026 / Ecuador: 4/06/2026
Compare El Salvador and Ecuador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
El Salvador vs Ecuador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
El Salvador
Ecuador
General CIT Rate:
30%
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%.
CIT Return Due Date:
April 30
CIT Return Due Date:
Between April 9 and April 28 each year.
CIT Payment Due Date:
April 30
CIT Payment Due Date:
Between April 9 and April 28 each year.
CIT Estimated Payment Due Date:
"During the first ten working days of the following month."
CIT Estimated Payment Due Date:
NA
Withholding Tax (WHT)
El Salvador
Ecuador
Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/2/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
El Salvador
Ecuador
General Capital Gain Tax Rate:
10 or 30
General Capital Gain Tax Rate:
Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.
Effective Tax Rate (ETR)
El Salvador
Ecuador
Composite Effective Average Tax Rate:
27.49%
Composite Effective Average Tax Rate:
23.34%
Composite Effective Marginal Tax Rate:
18.93%
Composite Effective Marginal Tax Rate:
18.60%
