top of page

VAT Reform Ecuador 2024

By: Atty. Gabriel Pinto Navarrete

Head of Tax Department


On March 12, 2024, in the Official Gazette Supplement No. 516, the Organic Law to Address Internal Armed Conflict, Social and Economic Crisis was published, making reforms to the Value Added Tax (VAT) rate in Ecuador.

These reforms introduce a variable VAT rate, with the following details:

Rate Increase

A new tax structure for VAT is established, with ranges varying from:

  • A minimum of 13%.

  • A maximum of 15%.

The decision to adjust the rate within these ranges falls to the President of the Republic of Ecuador, who, with the favorable opinion of the public finance governing body, may increase or decrease the VAT rate as deemed necessary.


Starting from April 1, 2024, the 15% VAT rate will be applicable to all transfers of ownership or the importation of tangible personal goods, covering all stages of commercialization. Additionally, this rate will apply to copyright, industrial property rights, and related rights, as well as the value of services provided.


For those looking to navigate this new fiscal landscape, it is important to seek specialized legal advice that can provide precise guidance and strategies for proper tax planning during this period of changes.

For more information on how these changes could affect your tax obligations or strategies, do not hesitate to contact us. Our team of experts is ready to assist you with personalized advice and tailored solutions.

VAT Reform Ecuador 2024


aviso legal

Legal disclaimer

The content of this blog is provided for informational and educational purposes only and should not be considered legal advice. Regulations in Ecuador are subject to changes and updates that may affect the applicability and accuracy of the content published here. We do not guarantee that the information presented is accurate, complete or current at the time of reading. Therefore, past postings should not be construed as necessarily reflecting current regulations. We strongly recommend that you consult with our qualified attorneys for specific and personalized advice.

bottom of page