El Salvador's headline corporate income tax (CIT) rate is 30.
The headline personal income tax (PIT) rate is 30.
The standard VAT/GST (or equivalent consumption tax) rate is 13. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is tax resident in El Salvador if they are present in the country for more than 200 days (consecutive or not) in a tax year, or if El Salvador is the main seat of their economic activity (for example, an employee whose work is mainly carried out in El Salvador, or a professional whose office is based there). A company is resident if incorporated in El Salvador under its incorporation document; branches of foreign companies and permanent establishments operating in El Salvador are also treated as resident entities for tax purposes. Resident individuals are taxed on El Salvador-source income plus certain specific categories of foreign-source investment income (interest on cash deposits held abroad, and gains on the sale of foreign securities, financial instruments, and derivatives), with foreign tax paid on that foreign-source income creditable under specific rules. Non-resident individuals and non-resident companies are taxed only on El Salvador-source income. Note that some residency-by-investment marketing sources describe El Salvador as fully territorial with zero tax on any foreign-source income; PwC's more granular breakdown of the specific foreign-source investment income carve-in is the more precise picture and is used here.
El Salvador has no CFC regime - confirmed via PwC's Corporate Group Taxation summary and independently corroborated by a separate tax-system overview, both stating directly there are no CFC rules. El Salvador instead relies on transfer pricing rules requiring related-party and tax-haven transactions to be priced at arm's length, plus a targeted anti-abuse mechanism (DGII guideline DG-02/2020) imposing a 25% withholding on payments - including dividends and profit distributions - to residents of jurisdictions taxed at less than 80% of the El Salvador rate. El Salvador has no general anti-avoidance rule (GAAR).
El Salvador has a thin capitalization rule targeted specifically at related-party and tax-haven lending rather than a general debt-to-equity cap on all borrowing: interest, commissions, and other payments on financing, insurance, or reinsurance transactions are non-deductible where the lender is a related party or is domiciled in a low-or-zero-tax or tax-haven jurisdiction, and the underlying debt exceeds three times the value of the borrower's assets or average equity.
El Salvador has no domestic FBAR/Form 8938-equivalent requiring its residents to self-report foreign accounts. El Salvador has not adopted the OECD Common Reporting Standard (CRS) for automatic exchange of account information, and has not executed a FATCA intergovernmental agreement with the United States (there is no FATCA "agreement in substance" either). El Salvador has, however, signed the OECD's Multilateral Convention on Mutual Administrative Assistance in Tax Matters, which allows exchange of information on request and permits (but does not itself mandate) spontaneous and automatic exchange. Separately and independently of El Salvador law, US citizens and Green Card holders with El Salvador accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of El Salvador's own domestic requirements.
Very limited: El Salvador has only one comprehensive double tax treaty in force, with Spain. There is no US-El Salvador income tax treaty and no UK-El Salvador treaty. El Salvador does maintain bilateral investment-protection agreements (covering expropriation/nationalization disputes via international arbitration, not double taxation) with several countries including Luxembourg, the Netherlands, Panama, Switzerland, the United Kingdom, and Uruguay, and participates in the Central American mutual assistance and technical cooperation convention with Costa Rica, Guatemala, Honduras, and Nicaragua.