Portugal vs Ecuador
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Ecuador: 4/06/2026
Compare Portugal and Ecuador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Ecuador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Ecuador
General CIT Rate:
21
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:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
Between April 9 and April 28 each year.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Between April 9 and April 28 each year.
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
CIT Estimated Payment Due Date:
NA
Withholding Tax (WHT)
Portugal
Ecuador
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0/2/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Ecuador
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
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)
Portugal
Ecuador
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
23.34%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
18.60%
