Corporate Tax Comparison

Ecuador vs Romania

Compare Ecuador and Romania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Ecuador: 4/06/2026 · Romania: 6/12/2026

Base Country/Region

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Compare Corporate Tax

Ecuador

Romania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Ecuador: 4/06/2026 · Romania: 6/12/2026

Corporate Income Tax (CIT)

Ecuador

Romania

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:

CIT Return Due Date:

Between April 9 and April 28 each year.

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Payment Due Date:

Between April 9 and April 28 each year.

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

Withholding Tax (WHT)

Ecuador

Romania

Resident Withholding Tax (Dividend/Interest/Royalty):

0/2/10

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10/25/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

Value-Added Tax (VAT)

Ecuador

Romania

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Ecuador

Romania

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

Romania

Composite Effective Average Tax Rate:

23.34%

Composite Effective Average Tax Rate:

14.41%

Composite Effective Marginal Tax Rate:

18.60%

Composite Effective Marginal Tax Rate:

6.41%

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