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Ecuador:  15%  8%  5%

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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

standard15%
Most goods and services. The rate set in the law is 13%, but it is fixed at 15% by executive decree.
reduced8%
Tourism services during public holidays expressly designated by presidential executive decree. The reduced rate applies only to certain tourism businesses.
5%
Local transfers of construction materials. NAC-DGERCGC24-00000013
Past changes:
12 Oct 2026

The temporary 8% IVA rate for tourism services during the October holiday ends; the 15% rate applies again. Executive Decree No. 513

9 Oct 2026

IVA on qualifying tourism services is temporarily reduced from 15% to 8% on 9–11 October 2026 under Executive Decree No. 513. Executive Decree No. 513

11 Aug 2026

The temporary 8% IVA rate for tourism services during the 10 August holiday ends; the 15% rate applies again. Executive Decree No. 465

8 Aug 2026

IVA on qualifying tourism services is reduced from 15% to 8% during the 10 August holiday, from 8 to 10 August 2026. Executive Decree No. 465

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

4 May 2026

The temporary 8% IVA rate for tourism services during the Labour Day holiday ends; the 15% rate applies again. Executive Decree No. 368

30 Apr 2026

IVA on qualifying tourism services is reduced from 15% to 8% during the Labour Day holiday, from 30 April to 3 May 2026. Executive Decree No. 368

6 Apr 2026

The temporary 8% IVA rate for tourism services during Easter ends; the 15% rate applies again. Executive Decree No. 348

3 Apr 2026

IVA on qualifying tourism services is reduced from 15% to 8% during the Easter holiday, from 3 to 5 April 2026. Executive Decree No. 348

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

5 Jan 2026

The temporary 8% IVA rate for tourism services during the New Year holiday ends; the 15% rate applies again. Executive Decree No. 271

1 Jan 2026

IVA on qualifying tourism services is reduced from 15% to 8% during the New Year holiday, from 1 to 4 January 2026. Executive Decree No. 271

1 Apr 2024

The standard VAT rises from 12% 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. Information last checked 5 Oct 2026. If you find errors in the information, please let us know. Read our editorial principles.

Articles:


VAT rounding: the EU, the UK and other European countries

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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?

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In Europe there is VAT - in the US sales tax

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History of taxation

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.