Americas · Tax guide
El Salvador
El Salvador uses the US dollar, taxes company profits at 30% and charges VAT (IVA) at 13%. Electronic invoices (DTE) are now mandatory, and taxes are administered by the Ministerio de Hacienda.
At a glance
- Corporate income tax
- 30%
- VAT (IVA)
- 13%
- Withholding on payments abroad
- 20%
Lower for small companies
Single rate
Before treaty relief
Corporate income tax
Companies pay 30%, with a lower rate for small companies. Monthly advance payments are made on gross income, and the annual return is due by 30 April.
VAT and DTE
VAT is 13%, filed monthly with advance payments by the 10th working day. Invoices are issued as electronic tax documents (DTE).
Payments abroad
Payments to non-residents carry 20% withholding, with lower rates on some services.
Key dates
- By the 10th working dayVAT return and income tax advance
- 30 AprilAnnual income tax return
Figures and sources
3 figures- Corporate income tax rate30%Under professional review
- VAT (IVA) rate13%Under professional review
- Withholding on payments to non-residents20%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in El Salvador based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in El Salvador (a Salvadoran contador) before making compliance decisions.