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EC · Country / territory

Reinsurance tax in Ecuador

Older evidence

Evidence reviewed · recorded

2025 source: 25% tax on 25%/50% premium base within/over regulatory limits; 35% on full tax-haven premium. Separate ISD reported at 5%; treaty and latest law require review.

WHT

6.25%; 12.5%; 35% scenarios

Older evidence

2025 source: 25% tax on 25%/50% premium base within/over regulatory limits; 35% on full tax-haven premium. Separate ISD reported at 5%; treaty and latest law require review.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Older evidence

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

2025 source: 25% tax on 25%/50% premium base within/over regulatory limits; 35% on full tax-haven premium. Separate ISD reported at 5%; treaty and latest law require review.

Observation: ec-20261023-01

WHT: 6.25%; 12.5%; 35% scenarios — 2025 source: 25% tax on 25%/50% premium base within/over regulatory limits; 35% on full tax-haven premium. Separate ISD reported at 5%; treaty and latest law require review.
Effective from: unknown; until: not established.