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Operating in Ecuador: sports betting only, 15% tax

ReviewedReviewed

How this page was verified

  1. Quick AI overview

    A first AI summary of the rules.

  2. Deep AI Scan

    Every question of our regulatory checklist, answered from 39 official documents: the law, the regulator's own pages and its register.

  3. Checked by our research team

    Every figure traced to the document and sentence that states it. Revised 29 Oct 2026 with the reviewer's points.

  4. Compliance review

    Reviewed by Sofia Pelegio, Legal Expert, against the law in its original language.

  5. Reviewed by Sofia Pelegio, Legal Expert

    Reviewed by Sofia Pelegio on 29 Oct 2026, against the edition of 29 Oct 2026.

No changes since Sofia Pelegio reviewed this edition.

The review covers the regulatory checklist (the regulator and the law, licences and how to apply, costs and taxes, technical rules, player protection, marketing, compliance and complaints). It does not cover operator and licence lists, enforcement cases, market figures or news.

Across every Ecuador page: 15 official websites, 66 pages cited, 246 sourced data points. See the sources

Request the research reportHow we research
by Sofia Pelegio
Legal Expert
Licensed except casino and pokerNo casino or pokerBanned: online casino, poker. Licensed: sports betting.Updated Research revised 29 Oct 2026 (Deep AI Scan of 39 official documents, first researched 24 Sep 2026). Reviewed by Sofia Pelegio on 29 Oct 2026; no change to a reviewed answer since.Framework 2026The year Ecuador's current gambling law took effect; the rules on this page come from it and the changes made since.TransitioningThe rules are changing: a new law or licensing regime is being introduced or phased in.
PlayersOperatorsGet licensed

Online sports betting is legal under a licence from the national sport authority (the 'ente rector del deporte'), created in the tax regulation by Decreto Ejecutivo 313 (2024). Decreto 422 of June 2026, the regulation of the Ley Orgánica del Deporte, sets its requirements and procedure, and the ministry's Acuerdo MINEDEC-MINEDEC-2026-00078-A (in force 17 September 2026) its licensing rules. Since Decreto 445 of 10 July 2026 the licence covers sports forecasting only: online casino games have no licence route. Operators pay a 15% single income tax and withhold 15% on each prize.

Operator tax15%UpfrontUSD 315,710Licence term5 yrsDecision time90 days

Product by product

Every applicant must be resident in Ecuador, with a RUC showing sports forecasts as its activity, and run its platform on a .com or .ec domain it owns or holds exclusively.
Online gambling products in Ecuador: status, licence, tax and rules
ProductStatusLicensed byTaxKey restrictionAdvertising
Sports bettingLicensableSport authority (Ministry of Education, Sport and Culture)15% single income tax; VAT 15%; 15% withheld from prizesOne licence for sports forecasts on digital platforms; the authority may restrict micro-events and risky in-play modesLicensed operators only (Acuerdo art. 63); licence number on every ad, any time slot (art. 65); no minors, responsible-play message, adults-only warning, clear promotion terms (Decreto 422 art. 252)
Online casino and live casinoBannedNone: cannot be licensed—Illegal: Decreto 445 (10 July 2026) removed the 'juegos online' wording, and criminal code art. 236 punishes running a games-of-chance business with one to three years; 52.34% voted to ban casinos in 2011. Many sites serving Ecuador still show casino on servers abroad or through non-profit foundations (press, unconfirmed by an official text)—
SlotsBannedNone: cannot be licensed—Illegal, as online casino (COIP art. 236); no RTP, autoplay or spin-duration rule exists for any product—
Poker and bingoBannedNone: cannot be licensed—Illegal, as online casino: no licence category (COIP art. 236)—
Coming up16 Mar 2027Deadline for the technical standards, counted from entry into force

Which rules for sports-betting licences are still to come?

The ministry's licensing rules, Acuerdo MINEDEC-MINEDEC-2026-00078-A (in force 17 September 2026; Registro Oficial Suplemento 383, 5 October 2026), set the guarantee at 1% of net equity and the minimum patrimonio at USD 500,000. As of 21 October 2026 the sport authority still owes, within 180 days, the technical standards for platforms and the accreditation of laboratories, the specific sanctions rules and the rules on traceability and on blocking unauthorised operators' transactions: 16 March 2027 from entry into force, or 3 April 2027 from publication. Operators running before Decreto 422 had 90 business days from 16 June 2026 to apply; counting weekdays only the window ended on 19 October 2026, and public holidays inside it move the closing day later.

Acuerdo MINEDEC-MINEDEC-2026-00078-A ↗Decreto 422, transitional rules ↗Ley Orgánica del Deporte ↗Decreto 445 ↗

Regulator and player protection in Ecuador

Regulator
Ministerio de Educación, Deporte y Cultura (ente rector del deporte)
Application authority and enforcement body
Self-exclusion scheme
National self-exclusion register
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
reality checks
Deposit limits or reality checks the law requires operators to offer

Heads-up for operators

2 items · last change 21 Oct 2026

  1. Note

    The sport authority's licensing rules, Acuerdo MINEDEC-MINEDEC-2026-00078-A (signed 17 September 2026 and in force from signature; Registro Oficial Suplemento 383, 5 October 2026), set the licensing procedure, the guarantee (1% of net equity), the minimum patrimonio (USD 500,000), the operating duties, the national self-exclusion register, the advertising conditions and the monthly and annual reports. As of 21 October 2026 the Acuerdo's own 180-day deadlines are open: the technical standards for platforms and the accreditation of laboratories, the specific sanctions rules and the rules on traceability, the payment chain and blocking unauthorised operators' transactions (16 March 2027 from entry into force, or 3 April 2027 from publication; the text does not say from when they run), and operators already running must adapt their systems and obtain the exclusive bank account by 16 March 2027. The 90-business-day window for operators running before Decreto 422 ended on 19 October 2026 counting weekdays only; public holidays inside it move the closing day later, so the date should be confirmed with the ministry. Decreto 422's 180 days for its other secondary rules run to 12 December 2026, and six months for the Unidad Complementaria Antilavado to 15 December 2026.

  2. Proposed

    Technical standards, sanctions and blocking rules due

    The Acuerdo gives the sport authority 180 days for the technical standards for platforms and the accreditation of laboratories, the specific sanctions rules and the rules on traceability, the payment chain and blocking unauthorised operators' transactions: 16 March 2027 from its entry into force, or 3 April 2027 from its publication (Disposiciones Transitorias Undécima to Decimotercera). Decreto 422's 180 days for its other secondary rules run to 12 December 2026.

    Source: 1

Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.

Getting licensed in Ecuador

The licence, its cost and the steps are in the licence guide
One licence: Licencia para operadores de pronósticos deportivos (Up to 5 years). Year-1 budget From USD 315,710 in 2026. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide

Gambling tax: 15% of GGR

Detail

Licensed sports-forecast operators pay the 15% Impuesto a la Renta Único a los Operadores de Pronósticos Deportivos on total income, commissions included, less prizes paid on which the 15% player tax was withheld (LRTI arts. 35.5, 35.7). Non-resident operators must register for a RUC and name a resident representative; if they do not, the SRI can order internet providers to block them (art. 35.9). VAT at the general rate, 15% as of 5 October 2026, applies as well: the SRI treats sports forecasts offered through virtual or electronic platforms as digital services taxed with VAT (SRI Circular NAC-DGECCGC26-00000004, 31 March 2026).

On top
the licence value of 655 SBU a year (Decreto 422 art. 241).

Which foreign licences Ecuador accepts

Ecuador recognises none of these 8 foreign licences.

BlockedMalta (MGA) · United Kingdom (UKGC) · Gibraltar (GRA) · Isle of Man (GSC) · Curaçao (CGB) · Kahnawake (KGCB) · Anjouan (AGB) · Alderney (AGCC)

Not recognised: the licence from the national sport authority is the only title for sports forecasts in Ecuador (Decreto 422 art. 235, as replaced by Decreto 445).

Bonus rules: welcome bonuses allowed

Inducement ads: Allowed

Bonuses are allowed on conditions. Decreto 422 bans misleading bonuses and requires the terms of every promotion to be stated clearly (art. 252(c), (g)). The Acuerdo adds that bonuses, promotions and loyalty programmes must be published in the terms and conditions with clear, objective and verifiable conditions; may not be aimed at minors, self-excluded users or users with risky play patterns, nor conditioned on increased losses; and that their annual value actually converted into prizes may not exceed 1.5% of the operator's average forecasts of the last three months (art. 47). No numeric limit on wagering requirements is set.

What the player can claim
Welcome bonus
Allowed

There is no rule on VIP schemes as such. Loyalty programmes and other promotions must have clear published terms, may not be a repeated pull to keep you playing, and may not target people who have self-excluded or who show risky play.

What the operator can advertise
Mandatory disclaimer
A responsible-gambling message, a warning that the activity is for adults only, and the operator's identification and authorisation (art. 252(e), (f), (m)); the licence number, and the official seal when the ente rector so determines (Acuerdo arts. 63, 65).
Penalties

No fine specific to bonuses or advertising is set in Decreto 422 or the Acuerdo; specific sanctions rules are due within 180 days of the Acuerdo (Transitoria Duodécima).

The sport authority can suspend a licence for up to 180 days or revoke it (arts. 255-256).

The Communications Law regulation's former ban on betting and sports-prediction advertising (art. 56) was removed by Decreto Ejecutivo 421 in October 2024. Only licensed operators may advertise, and advertising by unlicensed operators is prohibited even when it comes from abroad (Acuerdo art. 63).

Sources2345

How Ecuador enforces against unlicensed operators

The regime is new: Decreto 422 set the licence's requirements and procedure from 15 June 2026 (the licence itself was created in the tax regulation by Decreto Ejecutivo 313 in 2024), and as of 21 October 2026 no enforcement action under it was found in official sources. The tools on paper are licence suspension for up to 180 days and revocation (Decreto 422 arts. 255-256; Acuerdo arts. 80-82), blocking of domains, apps and payment means (Decreto 422 art. 257; Acuerdo art. 83), an SRI order to internet providers to block non-resident operators that do not register (LRTI art. 35.9), and anti-laundering supervision by the UAFE, which has treated operators as obligated subjects since April 2026 and set its sanctioning procedure in Resolución UAFE-DG-2026-0014 of 25 September 2026.

  • 15 June 2026: Decreto 422 sets the sports-forecast licence's requirements and its suspension and revocation grounds (arts. 235, 255-256); the licence itself was created by Decreto Ejecutivo 313 (2024).
  • 13 April 2026: UAFE Resolución UAFE-DG-2026-0005 makes sports-forecast operators obligated anti-laundering subjects.
  • 31 March 2026: SRI Circular NAC-DGECCGC26-00000004 confirms 15% VAT on online sports forecasts.

Sources6789

Traps operators hit in Ecuador

Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.

  • Two taxes, two calendars

    The 15% single income tax (IRUPD) is declared and paid monthly, by the 10th to the 28th of the following month according to the RUC's ninth digit, and 15% VAT applies to the service itself. Resident operators also file an annual return that consolidates the monthly figures.

    Sources810

  • Year-one certification is temporary

    An international-standard laboratory certificate is enough to obtain the licence, but it is valid for the first year only. Once the sport authority issues its technical requirements, a certificate from a laboratory authorised in Ecuador is due within 90 days of the second year or of those requirements, whichever is later.

    Sources11

  • Online casino games: no licence route, and a criminal ban

    Decreto 445 of 10 July 2026 rewrote Decreto 422 art. 235 so the licence covers sports forecasting only: online casino games have no licence route, and the Penal Code still punishes running a business dedicated to games of chance (COIP art. 236), the rule behind the 2011 casino ban.

    Sources1213

Timeline: rules in force

  1. October 2026

    Window for operators already running ends

    Operators running before Decreto 422 had 90 business days from 16 June 2026 to apply for authorisation; counting weekdays only the window ended on 19 October 2026, and public holidays inside it move the closing day later, so the date should be confirmed with the ministry (Transitoria Décima).

    Source: 14

  2. September 2026

    UAFE sets its sanctioning procedure

    Resolución UAFE-DG-2026-0014 (25 September 2026) replaces the UAFE's earlier sanctioning regulations and fixes the base fine by the operator's capacity group.

    Source: 15

  3. September 2026

    The ministry's licensing rules take effect

    Acuerdo MINEDEC-MINEDEC-2026-00078-A, signed 17 September 2026 and in force from signature, published in Registro Oficial Suplemento 383 on 5 October 2026: the licensing procedure, a guarantee of 1% of net equity, a minimum patrimonio of USD 500,000, the operating duties, the national self-exclusion register, advertising, reports and the accreditation of laboratories.

    Source: 16

  4. July 2026

    Decreto 445 limits the licence to sports forecasting

    Decreto Ejecutivo 445 (RO 6º Suplemento 323, 10 July 2026) replaced art. 235 of Decreto 422: the licence authorises 'actividades de pronósticos deportivos mediante plataformas digitales', and the earlier 'juegos online' wording is gone.

    Source: 17

  5. June 2026

    Decreto 422 sets the licence's requirements

    Published on 15 June 2026: the requirements and procedure for the sports-forecast licence, which the tax regulation had created through Decreto Ejecutivo 313 (2024); as first published it also covered online games. A maximum term of five years and 655 SBU a year. Decreto 445 of 10 July 2026 later limited the licence to sports forecasting.

    Source: 18

  6. April 2026

    Operators become anti-laundering obligated subjects

    UAFE Resolución UAFE-DG-2026-0005 designates sports-forecast operators as obligated subjects, with a registration code and a compliance officer.

    Source: 7

  7. March 2026

    SRI confirms 15% VAT on online sports forecasts

    Circular NAC-DGECCGC26-00000004 treats sports forecasts on online platforms as digital services taxed at the general VAT rate.

    Source: 8

  8. February 2026

    Ley Orgánica del Deporte defines sports forecasts

    The new sports law defines pronósticos deportivos and their operators; Decreto 422 later builds the licence on it.

    Source: 19

  9. December 2024

    Decree 487 rewrites the tax regulation

    Executive Decree 487 (RO Suplemento 709) rewrote the income-tax regulation for sports-forecast operators and their players.

    Source: 10

  10. October 2024

    Media ban on betting advertising lifted

    Decreto Ejecutivo 421 reformed the Communications Law regulation; its art. 56 no longer bans advertising of betting and sports predictions.

    Source: 3

  11. June 2023

    A single 15% income tax for sports-forecast operators

    Decreto Ley de Emergencia 742 adds the IRUPD to the tax law (LRTI arts. 35.1-35.9) and a 15% tax on each prize (art. 36(c)).

    Source: 20

  12. July 2011

    Referendum bans casinos and gaming halls

    In the consulta popular, 52.34% voted to ban businesses dedicated to games of chance such as casinos and gaming halls; the Penal Code punishes running one (COIP art. 236).

    Source: 21

Operator myths vs reality in Ecuador

Common assumptions about gambling licensing that turn out to be wrong in practice.

  • Myth
    A Curaçao or Malta licence is enough to serve Ecuador.
    Reality

    The sports-forecast licence from the national sport authority is the only title for this activity in Ecuador; it covers sports forecasting only (Decreto 422 art. 235, as replaced by Decreto 445 of 10 July 2026).

    Sources22

  • Myth
    The 15% income tax is the only tax.
    Reality

    Online sports forecasts also carry 15% VAT as a digital service, and the licence costs 655 SBU a year on top.

    Sources823

  • Myth
    Operating before June 2026 means we are covered.
    Reality

    Operators already running before Decreto 422 could continue only if they filed for authorisation within 90 business days from the day after it took effect, with three years of tax filings; missing the window bars licensing, including through a new company.

    Sources14

Markets that work like Ecuador

Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.

  1. AlbaniaReviewed
    CyprusChecked

    Online casino and poker banned; betting licensed; licensed market; GGR tax 10–20%; most ad channels restricted; foreign licences mostly blocked.

  2. SerbiaReviewed

    Betting licensed; poker banned; licensed market; GGR tax 10–20%; most ad channels restricted; foreign licences mostly blocked.

  3. KazakhstanChecked
    AustraliaChecked

    Online casino and poker banned; betting licensed; licensed market; most ad channels restricted; foreign licences mostly blocked.

Methodology & sources

The research behind our Ecuador coverage

Counted across every Ecuador page, not this page alone.

compiled 29 Oct 2026

15
official websites
regulators, legislatures, courts
66
pages cited
specific documents, not homepages
246
sourced data points
each traced to the instrument

Across every Ecuador page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.

The same research as a 67-page Ecuador report: every one of the 201 checklist questions, each answer cited to the instrument behind it.

Request the Ecuador report

Our Deep AI Scan took Ecuador through all 201 questions of our regulatory checklist, from 39 official documents, read on 29 Oct 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is reviewed by a named legal expert (29 Oct 2026). Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.

How we research

Documents cited on this page

  1. 1Acuerdo MINEDEC-MINEDEC-2026-00078-A, licensing rules for sports forecasts (Registro Oficial Suplemento 383, 5 October 2026), Disposiciones Transitorias Undécima to Decimotercera
  2. 2Decreto 422, arts. 252, 255-256 (RO 5.º Suplemento 305; Lexis copy)
  3. 3Registro Oficial 3.er Suplemento 667 (Decreto 421)
  4. 4Consejo de Comunicación compliance report, July-December 2024
  5. 5Acuerdo MINEDEC-MINEDEC-2026-00078-A, licensing rules for sports forecasts (Registro Oficial Suplemento 383, 5 October 2026), arts. 47, 63-65
  6. 6Decreto 422, arts. 235, 255-256 (RO 5.º Suplemento 305; Lexis copy of the Registro Oficial)
  7. 7UAFE Resolución UAFE-DG-2026-0005
  8. 8SRI Circular NAC-DGECCGC26-00000004
  9. 9LRTI art. 35.9 (SRI codification)
  10. 10SRI: Reglamento a la LRTI, Título V-A
  11. 11Decreto 422, Disposición Transitoria Novena (RO 5.º Suplemento 305; Lexis copy of the Registro Oficial)
  12. 12Decreto 422, art. 235 (RO 5.º Suplemento 305; Lexis copy)
  13. 13Código Orgánico Integral Penal, art. 236
  14. 14Decreto 422, Disposición Transitoria Décima (RO 5.º Suplemento 305; Lexis copy of the Registro Oficial)
  15. 15Resolución UAFE-DG-2026-0014 (25 September 2026)
  16. 16Acuerdo MINEDEC-MINEDEC-2026-00078-A, licensing rules for sports forecasts (Registro Oficial Suplemento 383, 5 October 2026)
  17. 17Decreto Ejecutivo 445 (Registro Oficial 6.º Suplemento 323, 10 July 2026)
  18. 18Decreto 422, arts. 235, 240-241 (RO 5.º Suplemento 305; Lexis copy of the Registro Oficial)
  19. 19Ley Orgánica del Deporte (RO 6.º Suplemento 223)
  20. 20LRTI, Capítulo VII-A (SRI codification)
  21. 21Registro Oficial Suplemento 546 (results as recited)
  22. 22Decreto 422, art. 235 (RO 5.º Suplemento 305; Lexis copy of the Registro Oficial)
  23. 23Decreto 422, art. 241 (RO 5.º Suplemento 305; Lexis copy of the Registro Oficial)

The 10 documents this page relies on most

  1. Decreto Ejecutivo 422 — Reglamento General a la Ley Orgánica del Deporte, la Educación Física y la Recreación (RO 5o Suplemento 305, 15 June 2026), Título IX (arts. 228-257) regulates pronósticos deportivosLaw
  2. Acuerdo Ministerial MINEDEC-MINEDEC-2026-00078-A - Normativa que regula el procedimiento de licenciamiento de pronosticos deportivos (Registro Oficial, Suplemento No. 383, 5 October 2026)Regulator
  3. Ley de Régimen Tributario Interno (LRTI) — SRI codification, última reforma 2026-04-01Law
  4. Decreto Ejecutivo 445 (Registro Oficial, 6.º Suplemento 323, 10 July 2026) — replaces art. 235 of the Reglamento General a la Ley Orgánica del Deporte (Decreto 422)Law
  5. Ley Orgánica de Prevención, Detección y Combate del Delito de Lavado de Activos y de la Financiación de Otros Delitos — consolidated text, última reforma 2025-10-03Law
  6. Ley Orgánica del Deporte (RO 6.º Suplemento 223, 11 February 2026), Disposiciones Transitorias, Décima tercera — 120 days for the ente rector's pronósticos deportivos rulesLaw
  7. LRTI Reglamento, Título V-A — article 'Licencia para operación de pronósticos deportivos' (LOPD), added by Decreto Ejecutivo 313 (RO Suplemento 589, 28 June 2024)Law
  8. Ley Orgánica de Protección de Datos Personales (RO 5.º Suplemento 459, 26 May 2021)Law
  9. Ley Orgánica del Deporte arts. 217-218 — pronósticos deportivos and operator definitions, AS QUOTED IN Resolución UAFE-DG-2026-0005Law
  10. SRI Circular NAC-DGECCGC26-00000004 (31 March 2026) — VAT on digital services in sports forecastsRegulator

Also cited on this page

39 documents in all. Request the full research report for every source, answer by answer.

Looking for the player guide?
For consumer-facing information about gambling in Ecuador (tax on winnings, where to play legally, self-exclusion options), see the Ecuador player guide.
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Disclaimer. This page reflects the law as we understood it on 29 Oct 2026. Rules change: always check the current position with Ministerio de Educación, Deporte y Cultura (ente rector del deporte). We are not a legal adviser.