El Salvador Tax & Investment Guides
16 guides covering Salvadoran taxation, progressive ISR 0–30% (4 brackets), corporate income tax 30% standard (25% small taxpayers), IVA 13% flat rate, ISSS 3% employee + 7.5% employer health, AFP 7.25% employee + 9.25% employer pension, Bitcoin legal tender since 2021, CGT at ordinary ISR rates, municipal property tax 0.25–1%, territorial tax system, and key investment topics for 2026.
Personal Tax & Residency
Progressive ISR 0–30% across 4 annual brackets, exempt up to USD 4,064, territorial taxation on Salvadoran-source income only, 183-day residency rule, DTTs
El Salvador Personal Tax Guide 2026 — ISR 0–30% Progressive, 4 Brackets, Territorial System
Salvadoran personal income tax (ISR). Progressive rates 0%, 10%, 20%, 30% across 4 annual brackets. Tax-exempt up to USD 4,064. Territorial taxation — foreign income not taxed. Filing requirements and deductions for 2026.
El Salvador Tax Residency Guide 2026 — 183-Day Rule, Territorial System, Source Rules
Salvadoran tax residency. 183-day physical presence test, permanent home criterion, territorial tax system means residency primarily affects filing obligations not tax liability, source rules for income, and implications for 2026.
VAT & Indirect Tax
IVA 13% standard rate, 0% exports, registration threshold USD 100,000, monthly filing, electronic invoicing (FEL)
El Salvador Tax Filing Guide 2026 — DGII Online Portal, F-310, Quarterly Instalments, NIT
filing taxes in El Salvador. DGII online portal (Portal Tributario), annual F-310 return, quarterly estimated tax payments, NIT registration, penalties for late filing, and compliance deadlines for 2026.
El Salvador VAT Guide 2026 — IVA 13% Standard, 0% Exports, FEL Electronic Invoicing
Salvadoran value added tax (IVA). Standard rate 13%, 0% exports, registration threshold USD 100,000, mandatory electronic invoicing (FEL), monthly filing, and compliance requirements for 2026.
Business & Corporate Tax
CIT 30% standard, 25% small taxpayers (up to USD 150,000 revenue), branches 30%, transfer pricing OECD, thin cap 3:1
El Salvador Business Registration Guide 2026 — CNR, Company Types, NIT, Permits
registering a business in El Salvador. Centro Nacional de Registros (CNR), company types (Sociedad Anonima, SRL, SAS), NIT registration, business permits, timelines, costs, and compliance requirements for 2026.
El Salvador Corporate Tax Guide 2026 — CIT 30% Standard, 25% Small Taxpayers
Salvadoran corporate income tax. CIT 30% standard rate, 25% for small taxpayers (annual revenue up to USD 150,000), territorial taxation on Salvadoran-source income, branches 30%, and compliance requirements for 2026.
El Salvador Cross-Border Tax Guide 2026 — Transfer Pricing OECD, Thin Cap, DTTs, WHT
Salvadoran cross-border taxation. Transfer pricing rules following OECD guidelines, thin capitalisation 3:1 debt-to-equity, double tax treaties, withholding tax rates for dividends (5%), interest (10%), and royalties (10-20%) paid to non-residents for 2026.
Investment & Savings
CGT at ordinary ISR rates (0–30%), no separate CGT rate, dividends 5% WHT, interest taxed at marginal rates, Bitcoin legal tender since 2021, crypto gains taxable
El Salvador Capital Gains Tax Guide 2026 — CGT at Ordinary ISR Rates 0–30%
Salvadoran capital gains tax. Capital gains are taxed as ordinary income at progressive ISR rates (0–30%). No separate CGT rate. Territorial system — only gains from Salvadoran assets are taxable. Bitcoin gains, property gains, share gains, and compliance for 2026.
El Salvador Crypto Tax Guide 2026 — Bitcoin Legal Tender, Gains Taxed as Ordinary Income
Salvadoran cryptocurrency taxation. Bitcoin is legal tender since 2021. Crypto gains are taxed as ordinary income at ISR rates (0–30%). DGII guidance on Bitcoin, mining, staking, airdrops, and DeFi. Territorial system applies to foreign crypto transactions.
El Salvador Investment Income Guide 2026 — Dividends 5% WHT, Interest at Marginal Rates
Salvadoran investment income taxation. Dividends subject to 5% final withholding tax, interest taxed at ISR marginal rates, territorial treatment of foreign investment income, and tax rules for Treasury bills, bonds, and bank deposits for 2026.
El Salvador Pension Guide 2026 — AFP Individual Capitalisation Accounts
Salvadoran pensions. AFP mandatory individual capitalisation accounts, retirement age 60 (men) / 55 (women), early and deferred retirement, programmed withdrawal, life annuity options, and pension planning for 2026.
Property & Wealth Tax
Municipal property tax 0.25–1%, no annual wealth tax, no inheritance tax, rental income taxed at ISR marginal rates, CGT on property at ordinary rates
El Salvador Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax at ISR Rates
Salvadoran inheritance and gift tax. No inheritance tax — assets transferred on death are exempt. Gifts are taxed as ordinary income at ISR rates (0–30%) for the donor. Succession law, wills, and probate in El Salvador for 2026.
El Salvador Property Tax Guide 2026 — Municipal Taxes 0.25–1%, No National Property Tax
Salvadoran property tax. Property tax is levied by municipalities at 0.25–1% of registered value. No national-level property tax. Transfer tax 3% on property sales. CGT on property at ordinary ISR rates. Registration costs and compliance for 2026.
El Salvador Rental Income Guide 2026 — Taxed at ISR Marginal Rates 0–30%
Salvadoran rental income taxation. Rental income is added to other income and taxed at progressive ISR rates (0–30%). Allowable deductions for expenses, territorial treatment, withholding requirements, and compliance for 2026.
El Salvador Wealth Tax Guide 2026 — No Wealth Tax, No Net Worth Tax
wealth taxation in El Salvador. No annual wealth tax, no net worth tax, no solidarity surcharge. Municipal property tax 0.25–1% as the only periodic wealth-related tax. No tax on financial assets, bank deposits, shares, or other investment holdings for 2026.
Employment & Social Security
ISSS 3% employee + 7.5% employer, AFP 7.25% employee + 9.25% employer, total 10.25% EE + 16.75% ER, retirement age 60 (men) / 55 (women)
El Salvador Calculators (9)
Free calculators for Salvadoran salary, tax, and personal finance.
El Salvador Salary
Net pay after ISR 0–30%, AFP 7.25%, ISSS 3%.
El Salvador VAT
IVA 13% standard, 0% exports.
El Salvador Corporate Tax
CIT 30% standard, 25% small taxpayers.
El Salvador Property Tax
Municipal property tax 0.25–1%.
El Salvador Social Insurance
ISSS 3%+7.5%, AFP 7.25%+9.25%.
El Salvador Income Tax
ISR 0–30% progressive brackets.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.