Data-center law in Ecuador

National jurisdiction · as of 2026-09-05

Ecuador has no data-center-specific siting, permitting, energy-grid, water-utility, or air-emissions statute; a data-center project is governed by the general free-zone and investment-incentive framework of the Código Orgánico de la Producción, Comercio e Inversiones (COPCI), most recently amended by the Ley Orgánica de Eficiencia Económica y Generación de Empleo, published in Registro Oficial Suplemento 461 of 20 December 2023.

That reform adds a 0% corporate-income-tax rate for the first five years of a qualified free-zone (Zona Franca) user's or operator's declared activity, followed by a fixed 15% rate for the remainder of the declaration, without naming data centers or information-technology infrastructure as a distinct priority sector, and the same statute separately creates a public-private-partnership investment-attraction regime for infrastructure and strategic-sector projects generally.

No provision located addresses electrical grid interconnection, water use, or air emissions specifically for a data center or any other facility type.

Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Ley Orgánica de Eficiencia Económica y Generación de Empleo, Zona Franca income-tax incentive

In force

Ley Orgánica de Eficiencia Económica y Generación de Empleo Registro Oficial Suplemento 461, 20 de diciembre de 2023, reforma al régimen de Zonas Francas del COPCI

Effective 2023-12-20 · Applies to both

The Ley Orgánica de Eficiencia Económica y Generación de Empleo amends the Ley de Régimen Tributario Interno to grant a taxpayer that is an operator or a user of a Zona Franca qualified under the Código Orgánico de la Producción, Comercio e Inversiones (COPCI) and its regulation a 0% corporate-income-tax rate for the first five years counted from the first year income is generated under that declaration, followed by a fixed 15% rate for the remaining time of the Zona Franca declaration.

The same statute separately creates a public-private-partnership regime for attracting private-sector and popular-and-solidarity-economy participation in public infrastructure and strategic-sector investment projects. Neither provision names data centers, computing infrastructure, or information technology as a distinct priority sector, and the statute does not address electrical grid interconnection, water use, or air emissions for any facility type, including a data center.

Source: Full text of law

Every entry cites the instrument it describes. None of it is legal advice: verify a citation before relying on it. Full sourcing: read the methodology. The rest of the record: all jurisdictions.