El Salvador Tax Filing Guide 2026

Overview — Tax Filing in El Salvador

The DGII operates a fully digital tax administration system through the Portal Tributario (tax portal) at www.dgii.gob.sv. All tax filings, payments, and communications are conducted electronically. The system covers income tax (ISR), VAT (IVA), withholding taxes, and other levies. Taxpayers register on the portal, obtain their NIT, and file all returns online. The DGII has implemented mandatory electronic invoicing (FEL), electronic signatures (Firma Electronica), and digital tax records. The tax year is the calendar year (January to December) for all taxpayers. The DGII conducts risk-based audits and can access taxpayer data in real time through the FEL system.

NIT — Numero de Identificacion Tributaria

The NIT is the tax identification number required for all taxpayers in El Salvador — individuals, companies, and other entities. The NIT is a 14-digit number (e.g., 1234-567890-123-4). Individuals use their Documento Unico de Identidad (DUI) number for personal NIT registration. To obtain a NIT, register on the DGII Portal Tributario with valid identification (DUI for citizens, passport for foreigners). A NIT is required for many activities including opening a bank account, registering property, importing goods, and issuing invoices. Companies receive their NIT upon incorporation. Foreign investors must obtain a NIT before conducting any taxable activity in El Salvador.

Filing Deadlines

Key filing deadlines for Salvadoran taxpayers:

• Individuals (ISR) — annual return F-310 by 30 April of the following year
• Companies (ISR) — annual return F-310 by 30 April of the following year (same as individuals)
• Quarterly estimated payments — due by 15 April, 15 July, 15 October, and 15 January
• IVA (VAT) — monthly return F-07 by the 10th of the following month
• Withholding tax — monthly return by the 10th of the following month
• PAYE (ISR retenido) — monthly return by the 10th of the following month

Late filing penalties range from USD 100 to USD 5,000 depending on the taxpayer's revenue and the length of delay. Interest on late payments accrues at 1.5% per month on the unpaid amount.

Quarterly Estimated Payments

Taxpayers with significant ISR liability (above USD 1,000 per year) must make quarterly estimated tax payments (Pagos a Cuenta). The estimated payment is calculated as 25% of the previous year's total ISR liability per quarter. The payment schedule is:

• First payment — due 15 April (25% of estimated annual tax)
• Second payment — due 15 July (25% of estimated annual tax)
• Third payment — due 15 October (25% of estimated annual tax)
• Fourth payment — due 15 January (25% of estimated annual tax)

If the actual tax computed in the annual return (F-310) exceeds total quarterly payments, the balance is due by 30 April. If quarterly payments exceed the actual liability, a refund may be claimed. Underpayment of quarterly instalments attracts interest at 1.5% per month on the shortfall. New taxpayers in their first year of operation may base estimated payments on projected income.

DGII Portal Tributario

The DGII's online portal provides comprehensive tax management capabilities:

• Register for NIT and tax types
• File annual returns (F-310) and periodic returns (F-07 for VAT)
• Make tax payments via bank transfer or credit card
• Issue and manage FEL electronic invoices
• View tax history, payment records, and compliance status
• Request tax clearance certificates (Solvencia Fiscal)
• Submit refund applications and track status
• File appeals and respond to DGII notices

Registration requires a valid email address and identification document. The portal uses two-factor authentication for security. All taxpayer communications with the DGII must be conducted through the portal.

Penalties & Enforcement

The DGII has strong enforcement powers under the Codigo Tributario (Tax Code):

• Late filing — USD 100 to USD 5,000 depending on revenue and delay
• Late payment — 1.5% interest per month on unpaid tax
• Failure to register for NIT — fine of up to USD 2,000
• Tax evasion — 100% to 300% penalty on evaded tax plus criminal prosecution
• Failure to issue FEL invoices — up to USD 10,000 per infraction
• Failure to provide information — USD 500 to USD 5,000

The DGII may issue precautionary seizures of bank accounts, assets, and property for non-payment. It may also deny tax clearance certificates (Solvencia Fiscal) which are required for many business transactions, contract awards, and public registrations.

FAQs

Do I need to file a tax return if I have no Salvadoran income?

If you are a resident with no Salvadoran-source income, you are generally not required to file. However, if you have any Salvadoran income (even if below the exempt threshold), you should file to document your tax status.

Can I file my tax return in English?

No, all tax returns and communications with the DGII must be in Spanish. The portal and forms are in Spanish only. Foreign taxpayers may need a local tax representative (contador) to assist with filing.

How long does it take to get a Solvencia Fiscal (tax clearance)?

If all returns are filed and taxes paid, the Solvencia Fiscal can be obtained online from the DGII portal immediately. It is valid for 90 days and is required for property transfers, business licence renewals, and government contracts.

Disclaimer

This guide provides general information about Salvadoran tax filing for the 2026 tax year. Tax laws, deadlines, and portal features may change. Always consult with a qualified Salvadoran tax advisor (contador) or the Direccion General de Impuestos Internos for advice specific to your situation. InvestmentKit does not provide tax advice.