Compañía de Responsabilidad Limitada Cía. Ltda.Ecuador
What it takes to form, own and run a private limited company in Ecuador, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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solamente responden por las obligaciones sociales hasta el monto de sus aportaciones
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es la que se contrae entre dos o más personas, que solamente responden por las obligaciones sociales hasta el monto de sus aportaciones individuales
The registry’s and the law’s own pages do not mention it.
The registry’s and the law’s own pages do not mention it.
The registry’s and the law’s own pages do not mention it.
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Las sociedades constituidas en el Ecuador, así como las sucursales de sociedades extranjeras domiciliadas en el país y los establecimientos permanentes de sociedades extranjeras no domiciliadas en el país, aplicarán la tarifa del 25% sobre su base imponible.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- Capital fully subscribed at formation and paid in at least 50% of each participation (Art. 102).
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cincuenta por ciento de cada participación. Las aportaciones pueden ser en numerario o en especie
Own it
Who may own and run it
- Directors
- Not stated
The registry’s and the law’s own pages do not mention it.
- Shareholders
- At least 2 · at most 15
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es la que se contrae entre dos o más personas, que solamente responden por las obligaciones sociales hasta el monto de sus aportaciones individuales
- Members
- At least 2 · at most 15
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es la que se contrae entre dos o más personas, que solamente responden por las obligaciones sociales hasta el monto de sus aportaciones individuales
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Cía. Ltda..
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Cía. Ltda. are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Cía. Ltda..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 25%
SRI: companies constituted in Ecuador apply 25% to the taxable base; the page lists adjustments (+3 points where a tax-haven owner or undisclosed ownership applies, +2 with a tax-stability agreement, -3 points for new companies, micro and small firms and habitual exporters, reinvestment reductions). Applies to the type as a sociedad constituida en el Ecuador.
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Las sociedades constituidas en el Ecuador, así como las sucursales de sociedades extranjeras domiciliadas en el país y los establecimientos permanentes de sociedades extranjeras no domiciliadas en el país, aplicarán la tarifa del 25% sobre su base imponible.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Ecuador
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Cía. Ltda..
Every business in Ecuador
VAT
- The tax
- VAT (value added tax)
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la tarifa del IVA que se encuentra vigente es del 15 %, hasta que el Presidente de la República lo modifique mediante un decreto ejecutivo.
- Standard rate
- 15%
The law sets the general rate at 13% and lets the President raise it to 15% by decree; SRI Circular NAC-DGECCGC25-00000006 (26 December 2025) confirms 15% remains the rate in force. The SRI's IVA information page still prints "0% y del 13%".
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la tarifa del IVA que se encuentra vigente es del 15 %, hasta que el Presidente de la República lo modifique mediante un decreto ejecutivo.
- Other rates
- 5% transfers of construction materials
- 0% goods and services listed in the Ley de Régimen Tributario Interno (the 0% rate)
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Para la transferencia de materiales de construcción, la tarifa del Impuesto al Valor Agregado (IVA) vigente es del 5%.
- Registration threshold
- No threshold: from the first taxable supply
taxable supplies — every natural person and company making taxable transfers, imports or services is liable, with no turnover condition stated
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Deben declarar y pagar el Impuesto al Valor Agregado (IVA) todas las personas naturales y las sociedades que efectúen transferencias o importaciones de bienes gravados con una tarifa de IVA
- A foreign company
- See the note
The SRI lists non-residents who supply digital services in Ecuador among those who must declare and pay IVA, with no turnover threshold mentioned; no first-supply or representative rule is stated on the pages read.
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los no residentes en Ecuador que presten servicios digitales conforme se definan en el Reglamento para la Aplicación de la Ley de Régimen Tributario Interno
- Returns filed
- Depends on the business
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Este impuesto se declara y paga de forma mensual o semestral, según corresponda
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
1 service names Ecuador on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Compañía de Responsabilidad Limitada (Cía. Ltda.)
- ISO 20275 code
- XOADSecondary GLEIF, Entity Legal Forms code list