El Salvador Corporate Tax Calculator 2026
CIT 30% standard, 25% small business.
El Salvador Tax System
Corporate Income Tax (ISR) in El Salvador is 30% for resident companies. Small businesses with annual turnover below $150,000 may qualify for a reduced rate of 25%. Capital gains are taxed at ordinary corporate rates. El Salvador applies a territorial system — foreign-source income of resident companies is generally exempt from local tax.
2026 Rates: CIT 30% standard, 25% small business (turnover under $150K), territorial system.
El Salvador Corporate Tax Calculator 2026
CIT 30% standard, 25% small business.
Taxable Profit$100,000.00
Corporate Tax (30%)$30,000.00
Profit After Tax$70,000.00