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.
Jurisdictions › Ecuador › Tax
Ecuador · Question 05 of 11
Tax: What is the tax take?
Mixed · Confirmed · AI-generated · Back to full Ecuador report →
Key section parameters
| Jurisdiction | Ecuador (EC) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
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…