- Income tax brackets updated
Refreshed for 2026 — corrected AFP employer rate, added reduced CIT bracket, updated PIT bracket metadata and sources, clarified residency and tax-system prose (https://taxsummaries.pwc.com/el-salvador; D.L. 293 PDF).
SV
El Salvador
Central America
USD
SV · SLV · #149 · 14 cities
Nomad score
56/100
Compare
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: 2026
- Tax system
- Worldwide Residents (domiciled individuals) are taxed on worldwide income. Non-domiciled individuals pay 30% on Salvadoran-source income. Companies are generally taxed on a territorial basis (Salvadoran-source income only), while the headline personal schedule remains worldwide for residents.
- 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 of acquisition taxed as ordinary income. Bitcoin exchanges exempt from capital gains tax under the Bitcoin Law.
- Social security (employee)
- 7.3%
- Social security (employer)
- 8.8%
- Dividend withholding
- 5.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Treaty count
- 1
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| USD 0 | USD 150,000 | 25.0% |
| USD 150,000 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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 (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Bitcoin Legal Tender Status Bitcoin is legal tender in El Salvador since September 2021. Bitcoin transaction... | 0.0% | Duration not recorded | Active |
Tax flags
Crypto Rules
Tax residency
- Days threshold
- 200 days
- Residency rules
- Tax resident if temporarily or permanently in El Salvador more than 200 consecutive days in a calendar year, or if El Salvador is the individual's main source of income.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- Decreto Legislativo No. 293 — reforma art. 37 LISR (accessed Oct 9, 2026) PIT table for domiciled individuals (annual brackets from 8 May 2025)
- Decreto Ejecutivo No. 10 — tablas de retención ISR (accessed Oct 9, 2026) DGII withholding tables aligned to D.L. 293
- PwC El Salvador Tax Summary (accessed Oct 9, 2026) PIT, reduced CIT, VAT, capital gains, Bitcoin exemption, residency, WHT, AFP/ISSS, Spain DTT