🇸🇻 El Salvador Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 30.0% Worldwide system

Corporate tax 30.0%

IVA 13.0% standard rate

Tax residency 200 days 1 tax treaties

El Salvador tax profile

Data year: 2025

Tax system: Worldwide El Salvador taxes residents on worldwide income. Non-residents taxed at flat 30% on Salvadoran-source income.
Top PIT rate: 30.0%
Corporate tax rate: 30.0%
IVA: 13.0%
Capital gains tax: 10.0% Capital gains taxed at 10% on net profits. Gains realized within 12 months taxed as ordinary income. Bitcoin transactions exempt from capital gains tax.
Social security (employee): 7.3%
Social security (employer): 7.8%
Dividend withholding: 5.0%
Interest withholding: 20.0%
Royalty withholding: 20.0%
Treaty count: 1

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
USD 0	and above	30.0%	--

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
USD 0	USD 6,600	0.0%	--
USD 6,600	USD 9,143	10.0%	--
USD 9,143	USD 22,857	20.0%	--
USD 22,857	and above	30.0%	--

Special regimes
Name	Type	Rate/amount	Duration	Status
Bitcoin Legal Tender Status Bitcoin is legal tender in El Salvador since September 2021. Bitcoin transaction...	Exemption	0.0%	--	Active

Crypto Rules

Days threshold: 200 days
Residency rules: Resident if domiciled in El Salvador for more than 200 days in a consecutive 12-month period.
Exit tax: No
CFC rules: No