Gibraltar vs Ecuador
Corporate Tax Comparison
Time of Update: Gibraltar: 4/05/2026 / Ecuador: 4/06/2026
Compare Gibraltar and Ecuador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Gibraltar vs Ecuador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Gibraltar
Ecuador
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
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:
CIT returns are due nine months after the date of the company's financial year end.
CIT Return Due Date:
Between April 9 and April 28 each year.
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
CIT Payment Due Date:
Between April 9 and April 28 each year.
CIT Estimated Payment Due Date:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
CIT Estimated Payment Due Date:
NA
Withholding Tax (WHT)
Gibraltar
Ecuador
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/2/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Gibraltar
Ecuador
General Capital Gain Tax Rate:
N/A
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)
Gibraltar
Ecuador
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
23.34%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
18.60%
