Jurisdictions Ecuador
EC

Ecuador

EC
⚠ Amber — Proceed with cautionCUpdated 2026-06-07
Market verdict: Partial — Licensed entry to sports betting is now possible but costly: a USD 307,850 annual LOPD licence plus a resident attorney-in-fact for tax, on top of 15% GGR tax and 15% IVA.
Last updated: 2026-06-07
AmberBoard Briefing
2026-06-07
Ecuador now offers a licensable online sports-betting market — but at a high cost, with casinos still constitutionally banned.
What has changed
Since 1 July 2024 a 15% single income tax applies to sports-prediction operators, and Decreto Ejecutivo 487 (Dec 2024) created the LOPD licence (USD 307,850/yr). Advertising was re-permitted Oct 2024. The Attorney General reaffirmed the casino ban in May 2026.
↗ EC-LRTI-CAP-VIIA
What to do now
If pursuing sports betting, budget the USD 307,850 annual licence plus stacked 15% GGR / 15% withholding / 15% IVA, and appoint a resident attorney-in-fact. Do not pursue any casino/charitable-front structure — it is criminal.
↗ EC-DE-313-2024
What to watch
Executive sign-off of the new Ley Orgánica del Deporte (eSports/KYC), Ministerio del Deporte implementing rules, and any renewed casino referendum.
↗ EC-DE-487-2024
Overall posture
partial

Ecuador maintains a constitutional-grade prohibition on land-based casinos and gaming halls — banned by the 2011 popular consultation and criminalised under Article 236 of the COIP, with the Attorney General (Oficio 16528, May 2026) reaffirming that the ban applies regardless of for-profit or charitable purpose. Online sports betting (pronósticos deportivos), by contrast, has moved decisively out of the grey zone: since 1 July 2024 operators face a 15% single income tax administered by the SRI, and from December 2024 the Ministerio del Deporte issues the LOPD licence (USD 307,850, 5-year term) as the sole habilitating title. President Noboa has repeatedly sought a referendum to re-legalise casinos within five-star hotels at a 25% tax, but the Constitutional Court has rejected the question and the matter remains unresolved. The USD-denominated economy removes FX risk; the market is small but consolidating around football-driven sports betting.

AmberSummary
2026-06-07

Licensed entry to sports betting is now possible but costly: a USD 307,850 annual LOPD licence plus a resident attorney-in-fact for tax, on top of 15% GGR tax and 15% IVA.

Market status
conditional
Overall RAG
Amber
Regulatory posture
partial
Time to revenue
6-12 months
Capital req.
see assessment
Confidence
Probable
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
AmberMarket Opportunity
2026-06-07

Ecuador is assessed as a small sports-betting market, with no GGR point estimate published by the regulator and no T1 quantitative data available to anchor a precise size projection. This assessment carries uncertain confidence and should be treated as a floor-level signal rather than a definitive market-size read.

· ~1 min read

The growth trajectory for sports betting is assessed as accelerating following the formalisation of the licensing and tax regime effective 1 July 2024, which moved the activity from an unregulated grey zone into a structured commercial environment. The lifting of the advertising ban in what is assessed as probable October 2024 has catalysed commercial activity, with a probable twelve of sixteen Ecuador Serie A football clubs now carrying betting sponsorships — a visible indicator of market normalisation. The casino market remains prohibited and contributes no addressable opportunity. Competitive intensity in sports betting is assessed as fragmented, with the licensed operator count unpublished and no T1 operator registry available. Unmet demand signals are present in the form of widespread APK sideloading for sports-betting access, suggesting consumer appetite that the formal market is beginning to absorb. The USD economy removes foreign-exchange risk, a structural positive for international operators assessing revenue predictability.

Growth Trajectory
growing
Market Size Band
small
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
AmberLicensing & Regulation
2026-06-07

Sports betting is the only commercial gambling activity with a viable private licensing route. Decreto Ejecutivo 487 (19 December 2024) created the Licencia para la Operación de Pronósticos Deportivos (LOPD), issued by the Ministerio del Deporte, valid five years, costing 655 unified basic salaries (USD 307,850 in 2025) — described in the regulation as the sole habilitating title. Casinos, gaming halls, poker rooms and slot venues remain prohibited under Article 236 COIP and the 2011 referendum. Lottery is reserved to the Junta de Beneficencia de Guayaquil, the only entity with express statutory lottery authorisation. There is no B2B supply licence; the framework addresses only B2C sports-prediction operators (resident and non-resident).

Licensing required
grey
B2B licensing
absent_no_pathway

Licensed entry to sports betting is now possible but costly: a USD 307,850 annual LOPD licence plus a resident attorney-in-fact for tax, on top of 15% GGR tax and 15% IVA. Casino entry is impossible (constitutional ban). The USD economy simplifies banking. Small market size against a high fixed licence cost makes the economics demanding for new entrants.

T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
Regulated Activity Classes
2026-06-07
betting
restricted — Decreto Ejecutivo 487 (19 Dec 2024); LRTI Cap. VII-A arts 35.1–35.9; source_id SRC-EC-003
casino
prohibited — COIP art. 236; 2011 referendum; source_id SRC-EC-005
lottery
state_monopoly_exception_to_prohibition — Express lottery authorisation, Junta de Beneficencia de Guayaquil; source_id SRC-EC-008
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
Entry Pathways
2026-06-07

The sole entry pathway for sports betting in Ecuador is the Licencia para la Operacion de Pronosticos Deportivos, created by Decreto Ejecutivo 487 of 19 December 2024 and issued by the Ministerio del Deporte. The licence is valid for five years and costs 655 Salarios Basicos Unificados, confirmed at USD 307,850 at the 2025 SBU rate, payable within the first twenty days of each fiscal year.

· ~1 min read

The statutory basis is DURABLE as an executive decree with primary-legislation tax grounding in LRTI Chapter VII-A. No B2B supply licence pathway has been identified, meaning technology and platform providers have no dedicated regulatory status and must operate through licensed operator relationships. Casino and poker have no legal entry pathway: COIP Article 236, primary legislation of DURABLE character, prohibits casino operation with criminal penalties of up to three years imprisonment, and the Attorney General reaffirmed in May 2026 that no charitable exemption exists. Lottery is a state monopoly held by the Junta de Beneficencia de Guayaquil, with no private entry pathway. Non-resident operators must appoint a resident apoderado as attorney-in-fact for tax purposes before commencing operations, a confirmed requirement under the LRTI framework. The entry pathway for sports betting is therefore open but capital-intensive, favouring established international operators over smaller entrants.

Licence types
1 types
B2B licensing
1 services
Key conditions
2 conditions
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
AmberPlayer Protection
2026-06-07

President Noboa re-authorised gambling and sports-betting advertising in October 2024 by withdrawing articles of Executive Order 421 that had banned it. Betting sponsorship is now pervasive in football — roughly 12 of 16 Serie A clubs carry betting sponsors. There is no detailed content-restriction or bonus-cap regime yet published; the new Ley Orgánica del Deporte (approved late 2025, awaiting Executive sign-off) references KYC obligations.

Confidence
Uncertain
Traffic Light
amber
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
AmberDistribution & Platform Rules
2026-06-07

Apple App Store and Google Play do not list real-money gambling apps for Ecuador; APK sideloading is common for offshore operators. Advertising on Google/Meta by betting brands became permissible after the Oct 2024 ad-ban lift, though platform policies still gate gambling ads. No affiliate registration framework exists.

Narrative
Apple App Store and Google Play do not list real-money gambling apps for Ecuador; APK sideloading is common for offshore operators. Advertising on Google/Meta by betting brands became permissible after the Oct 2024 ad-ban lift, though platform policies still gate gambling ads. No affiliate registration framework exists.
Traffic Light
amber
Confidence
Probable
Geo Gating Requirements
ip_based
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
AmberEnforcement
2026-06-07

Enforcement is bifurcated. On land-based casinos the posture is firm: Article 236 COIP criminalises operation (up to 3 years), and the Attorney General's May 2026 binding criterion confirmed the ban extends to charitable-foundation fronts such as the Casino/Club del Sol in Guayaquil. On online betting, the SRI enforces via tax registration: non-registered local operators face clausura (closure) and non-resident operators face IP blocking under the LRTI. UAFE, SENAE and the Fiscalía are designated for fund-origin investigations.

+1 paragraph · ~1 min read

The primary enforcement authority for sports-betting tax compliance is the Servicio de Rentas Internas, which holds two confirmed powers under the Ley de Regimen Tributario Interno, a DURABLE primary statute: IP-blocking of non-registered non-resident operators and clausura of locally present non-registrants. These are administrative powers exercisable without criminal prosecution, creating a low-threshold enforcement environment for unlicensed or non-compliant sports-betting operators. An operator targeting Ecuador players from offshore without an LOPD licence faces a confirmed risk of site blocking under this primary-legislation framework. For casino and poker, the enforcement basis is categorically more severe: COIP Article 236, a DURABLE primary statute, criminalises casino operation with penalties of up to three years imprisonment. The Attorney General Oficio 16528 of 4 May 2026 — a FRAGILE ministerial-direction-class instrument — reaffirmed that this prohibition extends to charitable fronts, closing the most commonly attempted exemption route and signalling active enforcement posture at the highest legal-opinion level. UAFE, SENAE, and the Fiscalia are designated for fund-origin investigations, adding an AML-adjacent enforcement layer to the criminal prohibition for casino operators. No enforcement events were reported in the current cycle for sports betting. Licence revocation risk for LOPD holders centres on failure to maintain SRI registration, failure to file monthly tax returns, failure to pay the annual licence fee within the prescribed window, and failure to appoint or maintain a resident apoderado. No safe-harbour doctrine has been identified for any product model.

Enforcement Style
rules_based
Enforcement Targeting
both
Enforcement Summary Last 12M
medium
Enforcement Style
rules_based
Enforcement Targeting
both
Enforcement Summary Last 12M
medium
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
GreenExtraterritorial Reach
2026-06-07
Confidence
Probable
Traffic light
green
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
AmberAML / CFT
2026-06-07

Ecuador is not a FATF member, a confirmed structural characteristic of the jurisdiction that shapes the depth and international alignment of its AML and CFT framework. The designated authorities for fund-origin investigations are UAFE, SENAE, and the Fiscalia, assessed as probable under the available evidence.

· ~1 min read

No gambling-specific AML or CFT obligations have been identified in the current evidence base: there are no published STR or CTR thresholds specific to gambling operators, no designated-reporting-entity status for sports-betting licensees under a gambling-specific instrument, and no gambling-sector AML compliance officer requirement identified. General data-protection obligations under the Ley Organica de Proteccion de Datos Personales of 2021, a DURABLE primary statute, apply to operators and impose data-handling and security requirements that carry an indirect compliance cost. The practical AML and CFT burden for sports-betting operators is assessed as moderate, reflecting the absence of a gambling-specific framework but the presence of general financial-crime investigation infrastructure through UAFE and the Fiscalia. Operators should apply standard KYC and transaction-monitoring controls as a matter of international best practice and in anticipation of the probable KYC obligations referenced in the pending Ley Organica del Deporte. No tipping-off or confidentiality provisions specific to gambling operators have been identified in the evidence base.

Fatf Status
Ecuador is a member of GAFILAT; land-based casinos historically designated reporting entities. No current FATF grey-listing identified.
Designated Reporting Entity
Land-based casinos historically designated; online betting operator AML controls mandated to be implemented by UAFE within a set window of the 2024 reform.
Aml Cft Obligations Band
medium
Confidence
Uncertain
Traffic Light
amber
Narrative
Ecuador is not a FATF member, a confirmed structural characteristic of the jurisdiction that shapes the depth and international alignment of its AML and CFT framework. The designated authorities for fund-origin investigations are UAFE, SENAE, and the Fiscalia, assessed as probable under the available evidence. No gambling-specific AML or CFT obligations have been identified in the current evidence base: there are no published STR or CTR thresholds specific to gambling operators, no designated-reporting-entity status for sports-betting licensees under a gambling-specific instrument, and no gambling-sector AML compliance officer requirement identified. General data-protection obligations under the Ley Organica de Proteccion de Datos Personales of 2021, a DURABLE primary statute, apply to operators and impose data-handling and security requirements that carry an indirect compliance cost. The practical AML and CFT burden for sports-betting operators is assessed as moderate, reflecting the absence of a gambling-specific framework but the presence of general financial-crime investigation infrastructure through UAFE and the Fiscalia. Operators should apply standard KYC and transaction-monitoring controls as a matter of international best practice and in anticipation of the probable KYC obligations referenced in the pending Ley Organica del Deporte. No tipping-off or confidentiality provisions specific to gambling operators have been identified in the evidence base.
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
GreenTechnical Compliance
2026-06-07

No gambling-specific RNG/certification framework is published. Data protection is governed by the LOPDP (Ley Orgánica No. 459, 2021), applying to any entity processing Ecuadorian personal data, with no strict localisation mandate. The new Ley Orgánica del Deporte references KYC but implementing technical standards are not yet published.

Narrative
No gambling-specific RNG/certification framework is published. Data protection is governed by the LOPDP (Ley Orgánica No. 459, 2021), applying to any entity processing Ecuadorian personal data, with no strict localisation mandate. The new Ley Orgánica del Deporte references KYC but implementing technical standards are not yet published.
Traffic Light
green
Confidence
Uncertain
Game Approval Process
none
Data Localisation
soft
Hosting Requirements
none
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
AmberOperational Obligations
2026-06-07

Sports-betting operators in Ecuador face a confirmed monthly tax-filing obligation to the Servicio de Rentas Internas under the LRTI Chapter VII-A framework, a DURABLE primary-legislation requirement. Non-resident operators must appoint and maintain a resident apoderado as attorney-in-fact for tax representation purposes, a confirmed condition of operation.

· ~1 min read

The licence fee of 655 SBU is payable within the first twenty days of each fiscal year, and failure to pay within this window creates revocation exposure. No RNG certification, technical audit, or data-localisation requirements have been identified in the current evidence base. No self-exclusion scheme, responsible-gambling reporting, or player-protection operational obligations have been identified, meaning the operational compliance burden beyond tax administration is currently light. The pending Ley Organica del Deporte, approved by the Asamblea Nacional in late 2025 and awaiting Executive sign-off, references KYC obligations in betting and may introduce new player-identification requirements upon enactment. Operators should treat the current light operational environment as transitional and build KYC infrastructure in anticipation of probable new obligations.

Confidence
Probable
Traffic Light
amber
Narrative
Sports-betting operators in Ecuador face a confirmed monthly tax-filing obligation to the Servicio de Rentas Internas under the LRTI Chapter VII-A framework, a DURABLE primary-legislation requirement. Non-resident operators must appoint and maintain a resident apoderado as attorney-in-fact for tax representation purposes, a confirmed condition of operation. The licence fee of 655 SBU is payable within the first twenty days of each fiscal year, and failure to pay within this window creates revocation exposure. No RNG certification, technical audit, or data-localisation requirements have been identified in the current evidence base. No self-exclusion scheme, responsible-gambling reporting, or player-protection operational obligations have been identified, meaning the operational compliance burden beyond tax administration is currently light. The pending Ley Organica del Deporte, approved by the Asamblea Nacional in late 2025 and awaiting Executive sign-off, references KYC obligations in betting and may introduce new player-identification requirements upon enactment. Operators should treat the current light operational environment as transitional and build KYC infrastructure in anticipation of probable new obligations.
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
AmberCost to Operate
2026-06-07

The headline tax rate for Ecuador sports-betting operators is a confirmed 15% single income tax on gross gaming revenue, grounded in LRTI Chapter VII-A primary legislation and therefore DURABLE. No deductible items have been identified in the evidence base, meaning the effective rate after deductions is assessed as equal to the headline 15% GGR, though this carries uncertain confidence given the absence of published guidance. Operators must additionally withhold 15% on player winnings and collect 15% IVA on digital gaming services, both confirmed under the same statutory basis. The upfront licence cost of USD 307,850 is a fixed, non-negotiable entry cost set by Decreto Ejecutivo 487. The AML and CFT compliance lift is assessed as moderate, reflecting general LOPDP data-protection obligations and the absence of a gambling-specific AML/CFT framework. The responsible-gambling compliance lift is assessed as negligible, with no self-exclusion, deposit-limit, or RG operational requirements identified. Technical compliance lift is similarly negligible, with no RNG certification or data-localisation requirements identified. Monthly tax filing to SRI is the primary ongoing operational obligation, with non-compliance triggering administrative enforcement.

+2 paragraphs · ~1 min read

Sports-prediction operators pay a 15% single income tax (Impuesto a la Renta Único) on gross income less prizes paid, administered by the SRI with mandatory monthly declarations. A 15% withholding applies to player winnings (a tax credit for the player). 15% VAT (IVA) on digital gaming services also applies. The regime binds both resident and non-resident operators; non-residents must appoint a resident attorney-in-fact.

The LOPD licence costs 655 unified basic salaries — USD 307,850 in 2025 (SBU USD 470) — payable annually within the first 20 days of each fiscal year for the five-year licence term. This is a high fixed barrier for a small market.

Headline Rate Pct
15
Tax Basis
GGR
Confidence
Confirmed
Traffic Light
amber
Narrative
The headline tax rate for Ecuador sports-betting operators is a confirmed 15% single income tax on gross gaming revenue, grounded in LRTI Chapter VII-A primary legislation and therefore DURABLE. No deductible items have been identified in the evidence base, meaning the effective rate after deductions is assessed as equal to the headline 15% GGR, though this carries uncertain confidence given the absence of published guidance. Operators must additionally withhold 15% on player winnings and collect 15% IVA on digital gaming services, both confirmed under the same statutory basis. The upfront licence cost of USD 307,850 is a fixed, non-negotiable entry cost set by Decreto Ejecutivo 487. The AML and CFT compliance lift is assessed as moderate, reflecting general LOPDP data-protection obligations and the absence of a gambling-specific AML/CFT framework. The responsible-gambling compliance lift is assessed as negligible, with no self-exclusion, deposit-limit, or RG operational requirements identified. Technical compliance lift is similarly negligible, with no RNG certification or data-localisation requirements identified. Monthly tax filing to SRI is the primary ongoing operational obligation, with non-compliance triggering administrative enforcement.
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
AmberPayments & Money Flow
2026-06-07

Ecuador operates a fully dollarised economy using the USD as its official currency, a confirmed structural feature that eliminates foreign-exchange risk for international operators and removes the need for currency hedging. Visa and Mastercard debit cards are the probable dominant payment methods, with PayPhone and local e-wallets assessed as maturing channels. No gambling-specific payment restrictions or cross-border capital controls have been identified in the current evidence base, and no gambling-specific payment instrument enforcement class applies. Withdrawal obligations for operators are not specified in the available sources. The payment ecosystem is assessed as open and functional for licensed sports-betting operators, with no identified regulatory barrier to processing player deposits or withdrawals through standard card and e-wallet channels. PSPs processing for licensed operators should verify that the operator holds a valid LOPD licence and is registered with SRI, as facilitating payments for unlicensed operators creates reputational and potential enforcement exposure. The absence of gambling-specific capital controls is a structural positive relative to prohibition-family jurisdictions where payment blocking is a primary enforcement vector.

+1 paragraph · ~1 min read

USD is the official currency, removing FX risk. Visa/Mastercard debit dominate; PayPhone and local e-wallets are used; mobile-payment adoption is growing. Non-resident betting operators must register for tax via a resident apoderado. UAFE controls over betting flows were mandated to be implemented within a set window of the 2024 reform.

Confidence
Uncertain
Traffic Light
amber
Narrative
Ecuador operates a fully dollarised economy using the USD as its official currency, a confirmed structural feature that eliminates foreign-exchange risk for international operators and removes the need for currency hedging. Visa and Mastercard debit cards are the probable dominant payment methods, with PayPhone and local e-wallets assessed as maturing channels. No gambling-specific payment restrictions or cross-border capital controls have been identified in the current evidence base, and no gambling-specific payment instrument enforcement class applies. Withdrawal obligations for operators are not specified in the available sources. The payment ecosystem is assessed as open and functional for licensed sports-betting operators, with no identified regulatory barrier to processing player deposits or withdrawals through standard card and e-wallet channels. PSPs processing for licensed operators should verify that the operator holds a valid LOPD licence and is registered with SRI, as facilitating payments for unlicensed operators creates reputational and potential enforcement exposure. The absence of gambling-specific capital controls is a structural positive relative to prohibition-family jurisdictions where payment blocking is a primary enforcement vector.
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
AmberCompetitive Landscape
2026-06-07

The licensed sports-betting market in Ecuador is assessed as fragmented, with the licensed operator count not published by the Ministerio del Deporte and no T1 operator registry available. This assessment carries uncertain confidence and is inferred from market structure rather than direct observation.

· ~1 min read

The unlicensed market share estimate is not available in the current evidence base. The formalisation of the LOPD licence regime effective 1 July 2024 has created a structured competitive environment, but the high upfront licence cost of USD 307,850 is assessed as a probable barrier that favours established international brands over smaller domestic entrants. The probable twelve of sixteen Ecuador Serie A football clubs carrying betting sponsorships indicates that multiple licensed operators are active and competing for brand visibility through sports partnerships. APK sideloading remains a probable dominant distribution channel, suggesting that unlicensed offshore operators continue to serve some portion of the market alongside licensed operators. The absence of a published operator registry makes competitive-intensity assessment imprecise, and this gap is flagged as a material limitation on market-entry analysis.

Licensed Operator Count
65
Market Concentration
fragmented
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›
AmberReform Horizon
2026-06-07

Direction is mixed. Online betting is liberalising and formalising. Land-based casinos remain prohibited; Noboa's repeated referendum attempts (5-star hotel casinos, 25% tax) have been rejected by the Constitutional Court and remain unresolved amid security/civil unrest. Late 2025 the National Assembly approved a new Ley Orgánica del Deporte referencing eSports and betting KYC, awaiting Executive sign-off.

Reform Stage
enacted_not_in_force
Regulatory Direction
mixed
Reform Horizon Scenario Outlook
The base scenario for Ecuador is continued maturation of the sports-betting framework, with the Ley Organica del Deporte — approved by the Asamblea Nacional in late 2025 and awaiting Executive sign-off — introducing KYC and probable eSports obligations that incrementally raise the compliance burden for licensed operators. The casino prohibition remains stable under the base scenario, with the Attorney General reaffirmation of May 2026 signalling no executive appetite for near-term re-legalisation. The adverse scenario involves the new Ley Organica del Deporte imposing more extensive KYC, player-protection, or technical-certification requirements than currently signalled, increasing compliance costs materially and potentially requiring platform changes. The favourable scenario involves the Executive signing the Ley Organica del Deporte in a form that provides regulatory clarity on eSports and KYC without imposing disproportionate new obligations, and the publication of a licensed-operator registry that improves market transparency and competitive-intelligence quality. Casino re-legalisation remains a speculative upside scenario, constitutionally blocked and event-driven, with no credible near-term pathway identified.
Traffic Light
amber
Confidence
Probable
Outlook Status
uncertain
Reform Stage
draft_bill
T1 Source
EC-LRTI-CAP-VIIA
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T1 Source
EC-DE-313-2024
https://www.sri.gob.ec/en/impuesto-a-la-renta-unico-a-los-op
View source ›
T2 Source
EC-DE-487-2024
https://www.larepublica.ec/blog/2026/05/29/la-regulacion-de-
View source ›
T2 Source
EC-PGE-OF-16528
https://www.soloazar.com/es/categoria/legislacion/ecuador-ra
View source ›
T2 Source
EC-COIP-236
https://casinotopsonline.com/es/leyes-de-juego/ecuador
View source ›
T2 Source
EC-LICENCE-COST
https://www.primicias.ec/economia/ecuabet-betcris-plataforma
View source ›