EXIT TAX ON DIVIDENDS 2025

Executive Decree No. 589 was published in the Official Gazette Fourth Supplement No. 9, dated March 31, 2025, which provides as follows:

The rate of the Tax on the Exit of Foreign Currency – ISD will be 0% until April 30, 2025. Said tax rate will be applicable for the tariff subheadings determined by means of a list issued by the governing entity of public finances.

    • As of May 1, 2025, the following rates will be applicable:
    SectorsDME RATE
    Tariff subheadings of the pharmaceutical sector0%
    Tariff subheadings other productive sectors2,5%
    • The following link(https://surl.li/syrvuy) contains the list of the new tariff subheadings foreseen by Ministerial Agreement No. 014 dated March 31, 2025.

    Quito D.M. / Guayaquil, April 2025

    REGULATION TO OPERATIONALIZE THE PROCESS OF COMPLIANCE WITH THE OBLIGATIONS ESTABLISHED IN THE ORGANIC LAW FOR SALARY EQUALITY BETWEEN WOMEN AND MEN.
    VAT – TEMPORARY REDUCTION APRIL 2025