Property
Ecuador — Property: Property Taxes
Ecuador charges municipal real estate tax of 0.025%-0.5% of commercial value, a 0.15% municipal asset tax, and a 10% plusvalía on urban real estate transfers.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Ecuador individual: other taxesLast reviewed: 2026-10-26
Key facts
- Municipal real estate tax is 0.25 to 5 per thousand (0.025%-0.5%) of commercial value, with rural property capped at 0.3%.
- A municipal asset tax of 1.5 per thousand (0.15%) applies to total assets minus liabilities for individuals and companies required to keep accounts.
- The real estate transfer tax (plusvalía) is 10% on transfers of urban real estate.
- Professional services under fee contracts are subject to 15% VAT.
- Employees under a labour relationship pay no VAT on employment income.