Ecuador keeps its general IVA rate at 15% for 2025 (Decreto Ejecutivo 470)
This page records one dated change. For the rules in Ecuador as they stand today, see the Ecuador guide →
- Jurisdiction
- Ecuador
- Tax
- IVA
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 10 December 2024
- Effective
- 1 January 2025
- Authority
- Presidencia de la República del Ecuador
- Verified
- Fetched from official source · medium confidence
All suppliers and importers charging Ecuador's general IVA rate.
No action — historical reference. The 15% rate was maintained for 2025; an SRI circular of 2 April 2026 (NAC-DGECCGC26-00000005) still treats 15% as the rate in force.
Decreto Ejecutivo 470 of 4 December 2024 (reported as published in the Registro Oficial, 4th Suplemento 700, on 10 December 2024; not confirmed from an official text) kept Ecuador's general IVA rate at 15% for 2025. It was based on a favourable Ministry of Economy and Finance technical report and used the presidential power to set the rate within the 13-15% band.
What changed in detail
Decreto Ejecutivo 470 of 4 December 2024 kept Ecuador’s general IVA rate at 15% for 2025.
The previous decree, Decreto Ejecutivo 198, had set the 15% rate for 2024 only, from 1 April to 31 December 2024. Decreto 470 carried the same rate into the following year.
The President acted under the power in the Ley Orgánica para Enfrentar el Conflicto Armado Interno, la Crisis Social y Económica. That law lets the President modify the general rate within a band of 13% to 15%, after a favourable opinion from the governing body of public finances. According to the Ministry of Economy and Finance, the decree followed its Informe Técnico No. MEF-SPF-SP-SGM-SPFSPNF-2024-100 of 29 November 2024.
The decree changed nothing else: the rate stayed at the top of the band, and the 5% rate for construction materials set by the law was unaffected.
What it means
For 2025 the decree is spent. Its effect has outlasted it: an SRI circular of 2 April 2026 (NAC-DGECCGC26-00000005) still describes 15% as the rate in force. We have not located a 2026 decree in an official text, so we do not name one here.
The pattern matters for planning. Each year’s rate within the 13–15% band rests on an executive decision, not on the statute. This one came with under a month’s notice before 1 January. It continues the rise begun by Decreto Ejecutivo 198.
Proof
Posteriormente, a través del Decreto Ejecutivo Nro. 470 del 4 de diciembre de 2024, se mantuvo la tarifa del 15% para el año 2025Subsequently, through Executive Decree No. 470 of 4 December 2024, the 15% rate was maintained for 2025.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Ministerio de Economía y Finanzas — Informe de Seguimiento al Plan de Fortalecimiento y Sostenibilidad Fiscal, julio 2025 (p. 6) · www.finanzas.gob.ec