On October 29, 2025, the President of the Republic issued Executive Decree No. 196, which provided for the temporary reduction of the Value Added Tax (VAT) rate.
Pursuant to this provision, the VAT rate for the rendering of services related to tourism activities will be 8%, applicable exclusively during November 1, 2, 3 and 4, 2025. This reduction applies only for the provinces of Carchi and Imbabura and the cantons of Cayambe and Pedro Moncayo in the province of Pichincha.
Quito, D.M. / Guayaquil, October 2025
