SV · Americas · USD
El Salvador
Tax rates
Income Tax
30%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — El Salvador (Individual, Taxes on personal income) · as of 2026-02-26Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
13%
Standard rate
Source: PWC Worldwide Tax Summaries — El Salvador (Corporate, Other taxes) · as of 2026-02-26Capital Gains Tax
0%
Source: PWC Worldwide Tax Summaries — El Salvador (Individual, Income determination) · as of 2026-02-26Crypto Tax
0%
Source: Asamblea Legislativa de El Salvador — Decreto Legislativo No. 199 (reform to the Bitcoin Law) · as of 2025-01-30Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — El Salvador (Individual, Other taxes) · as of 2026-02-26
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for El Salvador using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| USD 0 | 0% |
| USD 6,600 | 10% |
| USD 9,142.86 | 20% |
| USD 22,857.14 | 30% |
Applies to domiciled individuals' net income; non-domiciled individuals are instead taxed at a flat 30%.
El Salvador applies a progressive scale to domiciled individuals' net income, topping out at 30% above USD 22,857.14. Non-domiciled individuals are taxed at a flat 30%.
VAT
In practice
- Filing
VAT returns are filed monthly, within the first ten working days of the month following the taxation period.
Source: PWC Worldwide Tax Summaries — El Salvador (Corporate, Other taxes) · as of 2026-02-26- Exemptions
Imports for diplomats, international organizations and registered machinery are exempt, as are services including public health care, education provided by Ministry of Education-authorized entities, interest on deposits and loans from local financial institutions, and residential property leases; exports are taxed at a zero rate.
Source: PWC Worldwide Tax Summaries — El Salvador (Corporate, Other taxes) · as of 2026-02-26
Capital Gains Tax
Capital gains on stocks and other instruments registered with the Stock Exchange and the Superintendence of Securities, and traded through legally authorised exchange bureaus, are exempt from tax for individuals. Other capital gains are taxed at a flat 10% rate, or as ordinary income if the asset is sold within 12 months of acquisition.
Crypto Tax
Bitcoin exchanges are exempt from capital gains tax under Article 5 of El Salvador's Bitcoin Law, as amended by Legislative Decree No. 199. The law regulates Bitcoin specifically, as a voluntarily accepted legal tender for private transactions; other cryptocurrencies are not covered by it.
Wealth Tax
No net wealth/worth tax levied in El Salvador.