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.

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