🇸🇻 El Salvador Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇸🇻 El Salvador
SV / SLV #149
Nomad Score
59.0
Cities
14
🇸🇻 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.
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.
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
Crypto Rules
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| USD 0 | and above | 30.0% | -- |
Personal income
| 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 (1)
| 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 |
🏠 TAX RESIDENCY
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
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
April 30
📚 SOURCES
-
PwC El Salvador
(accessed Mar 23, 2026)
PIT, CIT, Bitcoin exemption