Ecuador capital gains tax calculator

It depends on the asset. A share, participation or capital-right disposal of an Ecuadorian company pays the impuesto a la renta único at 10% of the utility: a final tax declared on Form 119, which does not join the annual return. Property and other movable property are ordinary income, taxed on the article 36 personal scale of 0% to 37% stacked on your other income. Crypto has no dedicated rule: this calculator adopts the interpretation that a nonprofessional individual's crypto gains are ordinary income on that scale, an interpretation the statute itself does not make.

Yes, for an occasional sale. Article 9 numeral 14 of the LRTI exempts the occasional transfer of immovable property, meaning a transfer that is not part of the ordinary course of your business or habitual activity. The exemption covers up to two sales a year. In 2022, 2023 and 2024 it reached only property intended for housing; from 2025 it reaches any immovable. The municipal plusvalía is still owed on the transfer.

It is the impuesto a las utilidades en la transferencia de predios urbanos y plusvalía of the COOTAD, levied by the municipality on the transfer of urban immovable property. Article 556 sets it at 10% of the utility, a rate an ordinance can change, and article 559(a) deducts 5% of the net utility for every year between acquisition and sale, with nothing chargeable once 20 years have passed. It is due on every transfer, exempt or not, before the notary will register the deed, and where income tax is due it is a credit against that tax, capped at it.

Ecuador runs two separate mechanisms on a disposal and they must not be merged. Direct or indirect disposals of shares, participations and other capital rights of companies domiciled in Ecuador pay the impuesto a la renta unico (IRU) at 10% of the utility, a schedular charge filed on Form 119 and not added to the annual return. Transfers of immovable property, crypto and other movable property follow the ordinary income rules: article 8 numeral 3 of the LRTI treats the utility from disposing of movable or immovable property located in Ecuador as Ecuadorian-source income, taxed on the article 36 personal table (see the ec-income-tax records). The SRI states the 10% IRU rate itself in its control bulletin: https://www.sri.gob.ec/detalle-noticias?idnoticia=1151&marquesina=1

The IRU base is defined by the LRTI article on the form of determining the utility on the disposal of shares and other capital rights, added by the law published in RO supplement 405 of 29 December 2014: the taxable income is the real value of the disposal; the deductible cost is the nominal value, the acquisition value or the proportional equity value of the shares, whichever corresponds under the applicable financial technique; and the expenses directly related to the disposal are also deductible. The IRU is a single (final) tax, not an advance against the annual return, so a share gain does not join the annual base and a share loss does not reduce it. Corporate restructurings, mergers and demergers whose effective beneficiaries are the same in the same proportion before and after are not a disposal and do not trigger it. Source: https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/12c884d5-c8d9-4171-becc-1513b990b87a/LEY_DE_REGIMEN_TRIBUTARIO_INTERNO_LRTI.pdf

Share transactions on an Ecuadorian stock exchange: article 9 numeral 24 of the LRTI exempts the utility from direct or indirect disposals of shares, participations and other capital rights of Ecuadorian companies made on Ecuadorian stock exchanges, up to an annual 50 zero-rate basic fractions of the personal income tax, and only while the amount transferred is below 25% of the company's subscribed and paid-in capital. For 2026 the 50 fractions are 610,400 USD (50 x 12,208). Where the disposals exceed 25% of the subscribed and paid-in capital, the utility over that exemption pays a single 5% rate for natural and legal persons, residents and non-residents alike; the exemption holds while the amount transferred is below 25%, and the cited text does not resolve a transfer of exactly 25%. The 50-fraction amount is annual, not per sale. Source: https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/12c884d5-c8d9-4171-becc-1513b990b87a/LEY_DE_REGIMEN_TRIBUTARIO_INTERNO_LRTI.pdf

The IRU is charged at the moment of the disposal and declared and paid on Form 119 from the 10th to the 28th of the following month according to the ninth digit of the RUC, separately from the annual income tax return. The company whose shares are transferred, and the parties to the transfer, carry information duties; a failure to file the information is fined at 5% of the real value of the transaction. Sources: https://www.sri.gob.ec/detalle-noticias?idnoticia=1151&marquesina=1 and https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/12c884d5-c8d9-4171-becc-1513b990b87a/LEY_DE_REGIMEN_TRIBUTARIO_INTERNO_LRTI.pdf

Immovable property: article 29 of the LRTI provides that taxpayers whose activity is not urbanisation, lotisation or property transfer, and who obtain taxable income from the occasional transfer of an immovable, determine the utility under the Regulations and add it to their global income in the annual return. The last paragraph of the same article makes the municipal tax on the utility in the sale of urban property and its plusvalia a tax credit against the income tax, and the credit can never exceed the income tax due. Source: https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/12c884d5-c8d9-4171-becc-1513b990b87a/LEY_DE_REGIMEN_TRIBUTARIO_INTERNO_LRTI.pdf

The municipal charge is the impuesto a las utilidades en la transferencia de predios urbanos y plusvalia de los mismos of the COOTAD. Article 556 sets it at 10% of the utility and plusvalia of the transfer of urban immovable property, a percentage a municipality may change by ordinance; article 557 lets the municipality deduct special betterment contributions and onerous concession payments from the utility; and article 559(a) deducts 5% of the net utility for every year between acquisition and sale, with the tax not chargeable once 20 years have passed since acquisition. The seller is the taxpayer and the buyer is liable for the principal only where the tax is unpaid at the moment of sale. The national value-based plusvalia on land transfers (the Ley de Plusvalia of 2016) was repealed by the Ley Derogatoria de la Ley de Plusvalia (RO supplement 206, 22 March 2018), so the transfer charge is the municipal utility tax, not a percentage of the transfer value. Source: https://www.cpccs.gob.ec/wp-content/uploads/2020/01/cootad.pdf

Article 9 numeral 14 of the LRTI, as substituted by Disposicion Reformatoria Sexta of the Ley Organica para el Alivio Financiero y Fortalecimiento Economico (RO supplement 699, 9 December 2024), exempts income from the occasional transfer of immovable property by natural or legal persons, for up to two (2) transfers a year. Occasional means the transfer does not correspond to the ordinary course of the taxpayer's business or habitual activity. This calculator applies the two-sale annual limit at year level and reports the sale that loses the exemption. Source: https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/12c884d5-c8d9-4171-becc-1513b990b87a/LEY_DE_REGIMEN_TRIBUTARIO_INTERNO_LRTI.pdf

Crypto and other movable property: the LRTI has no crypto-specific article, ruling or safe harbour at the retrieval date, and the 10% IRU must not be applied to crypto by analogy. Article 8 numeral 3 brings the utility from disposing of movable property located in Ecuador into Ecuadorian-source income, and on that basis this calculator adopts an interpretation rather than a sourced classification: it treats a nonprofessional individual's crypto and other-valuables gains as ordinary income on the article 36 table, added to the annual base. The cited article does not state that crypto is movable property located in Ecuador, and no Ecuadorian source reviewed prescribes a crypto basis, realisation, valuation or loss rule, so the ordinary-income treatment is the calculator's own reading. Professional or habitual dealing is business income and falls outside this model. Source: https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/12c884d5-c8d9-4171-becc-1513b990b87a/LEY_DE_REGIMEN_TRIBUTARIO_INTERNO_LRTI.pdf

Losses: article 11 of the LRTI lets companies, natural persons obliged to keep accounts and accounting estates offset a fiscal-year loss against taxable profits of the following five periods, capped at 25% of the profits of each period, and it denies the deduction of losses on direct or indirect disposals of fixed or current assets, shares, participations and similar rights of Ecuadorian companies where the transaction is between related parties or between the company and a partner or a close relative. Employment income cannot be reduced by losses of any origin. A natural person who is not obliged to keep accounts has no carry-forward, and the IRU is charged disposal by disposal on the utility, so a loss on one share disposal neither pays the IRU nor offsets another disposal's utility. This calculator models a natural person who is not obliged to keep accounts: it nets same-year ordinary-scale losses against same-year ordinary-scale gains only and carries nothing forward. A natural person obliged to keep accounting records can use the article 11 carry, five periods capped at 25% of each period's profits, which this calculator does not model. Source: https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/12c884d5-c8d9-4171-becc-1513b990b87a/LEY_DE_REGIMEN_TRIBUTARIO_INTERNO_LRTI.pdf

Mixed mechanisms on the flat-rates key: this record is carried on the flat-rates mechanism key because that is the key the registry dispatches Ecuador on, but Ecuador does not run a single flat regime and the rates entries must not be read as one. The 10% IRU on shares, participations and other capital rights of Ecuador-domiciled companies is a final schedular tax under the LRTI article after article 37: it is charged at the disposal, filed on Form 119 and never joins the annual base. An occasional taxable gain on immovable property joins global income and is taxed on the article 36 annual table (LRTI articles 8(3), 29 and 36), and this record's crypto reading runs through that same table as an interpretation, not a sourced classification. The municipal utility charge on the transfer of urban property is a separate COOTAD tax at a 10% statutory baseline a municipality may alter by ordinance, not a national income-tax rate. Sources: https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/12c884d5-c8d9-4171-becc-1513b990b87a/LEY_DE_REGIMEN_TRIBUTARIO_INTERNO_LRTI.pdf and COOTAD article 557: https://www.asambleanacional.gob.ec/documentos/LEY-COOTAD.pdf

Fixed-income investments and fund units: article 9 numeral 15.1 of the LRTI exempts qualifying fixed-income investments, and qualifying units of funds and fideicomisos, issued and held continuously for at least 180 calendar days. This is a qualifying-instrument and continuous-holding condition, not a blanket exemption for every fund or ETF disposal. This calculator does not model the 180-day test and has no fund or fixed-income asset class: a fund-unit or fixed-income disposal entered on the shares card is charged the 10% IRU reading, and one entered as another movable joins the ordinary annual base, so neither path applies the article 9 numeral 15.1 exemption and a qualifying disposal shows tax here that the article exempts. Source: https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/12c884d5-c8d9-4171-becc-1513b990b87a/LEY_DE_REGIMEN_TRIBUTARIO_INTERNO_LRTI.pdf

Foreign-listed securities: no rate is recorded for an Ecuador-resident individual's disposal of foreign-listed shares, foreign bonds or other foreign securities, because the cited sources do not resolve it: LRTI articles 8(10) and 39.2(8) address resident global income and the consolidation of foreign dividends, not a complete foreign-security disposal rule, and issuer residence, instrument classification, source and basis are left open by them. The classification is recorded as unresolved rather than invented. This calculator has no foreign-security asset class: a foreign share entered on the shares card is charged the 10% IRU reading that the IRU article states for shares of Ecuador-domiciled companies, and a foreign bond or other foreign security entered as another movable joins the ordinary annual base; neither treatment is established for foreign securities by the cited sources. Source: https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/12c884d5-c8d9-4171-becc-1513b990b87a/LEY_DE_REGIMEN_TRIBUTARIO_INTERNO_LRTI.pdf