Chinese Mainland vs Ecuador
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Ecuador: 4/06/2026
Compare Chinese Mainland and Ecuador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Ecuador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Ecuador
General CIT Rate:
25%
General CIT Rate:
Corporate Income Tax (CIT) rates vary depending on the company’s shareholder structure and disclosure compliance, with rates of 22%, 25%, or 28%.
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
Between April 9 and April 28 each year.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Payment Due Date:
Between April 9 and April 28 each year.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
NA
Withholding Tax (WHT)
Chinese Mainland
Ecuador
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/2/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Ecuador
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.
Effective Tax Rate (ETR)
Chinese Mainland
Ecuador
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
23.34%
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
18.60%
