VAT Calculator vat-calculator.net
Advanced mode: You will see the effect of rounding on the VAT amount to be paid. See how the calculation is done.
See also: Percentage calculator
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Ecuador | |
| standard | 15% Most goods and services. The rate set in the law is 13%, but it is fixed at 15% by executive decree. |
| reduced | 8% Tourism services during national or local public holidays, for a maximum of 12 days per year. The reduced rate applies only to certain tourism businesses. 5% Local transfers of construction materials. NAC-DGERCGC24-00000013 |
| zero rate | 0% Many unprocessed foods and specified basic foodstuffs; qualifying medicines, books and electricity. Healthcare, education, residential letting and domestic passenger and freight transport by land or water. Also exports of goods, qualifying exports of services and inbound tourism packages sold to non-residents. Input VAT is generally not deductible on domestic zero-rated sales. Exports and certain other activities qualify for input VAT credit or refunds under specific rules. |
| exempt without deduction | For example, qualifying supplies to beneficiaries of the Ecuador–United States Status of Forces Agreement (SOFA). These are recorded as exempt, not as zero-rated. Input VAT relating to exempt supplies is not deductible as a VAT credit. |
| out of scope | Contributions in kind to companies; inheritances and distributions on liquidation; qualifying transfers of businesses; company mergers, divisions and transformations; qualifying donations to public bodies and non-profit organisations; transfers of shares and securities. |
| withholding on imported services | For taxable imports of services, the Ecuadorian customer accounts for VAT and withholds 100% of the VAT due. Imported digital services have separate collection rules. This is a withholding mechanism, not a reduced VAT rate. |
| RIMPE small businesses | Eligible individuals with annual gross income of up to USD 20,000 may fall within the RIMPE negocios populares category. Their annual payment includes VAT, so they do not file separate VAT returns for activities covered by this scheme. Excluded activities follow separate rules. RIMPE emprendedores remains subject to VAT and normally files semi-annually. |
| Past changes: | |
| 23 May 2026 | VAT on qualifying tourism services is temporarily reduced from 15% to 8% for the Battle of Pichincha holiday, from 23 to 25 May 2026 inclusive. The establishment must have the required tourism registration and annual operating licence (Executive Decree 391). SRI — NAC-COM-26-029 |
| 14 Feb 2026 | VAT on qualifying tourism services is temporarily reduced from 15% to 8% for the Carnival holiday, from 14 to 17 February 2026 inclusive. The establishment must have the required tourism registration and annual operating licence (Executive Decree 304). SRI — NAC-COM-26-009 |
| 1 Apr 2024 | The standard VAT rises from 13% to 15% by executive decree. A 5% rate is introduced on local transfers of construction materials. Servicio de Rentas Internas |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 20 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.