Setting Up a Company in El Salvador
Step by step
How to set up a company in El Salvador
The usual order of registrations for a new company, from incorporation to sector permits.
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Incorporate the company
Register the company at the Registry of Commerce of the CNR, mostly online through CreaEmpresa. You receive legal personality and the business licence (matrícula).
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Register for tax
Obtain the NIT from the Ministry of Finance (DGII) and an NRC once registered for IVA. Companies formed on CreaEmpresa receive both with the incorporation.
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Register the foreign investment
When the money comes from abroad, register it with the National Investment Office (ONI) of the Ministry of Economy to receive a registered investor credential.
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Register with the municipality
Enter the municipal tax register where the business operates and request any local licence.
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Register as an employer
Register with the ISSS, the pension funds (AFP) and the Ministry of Labour before hiring staff.
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Obtain sector permits
Apply for environmental or sanitary permits, for example from the MARN, SRS or MINSAL, when the activity needs them.
The steps in order
| Step | Where | What you get |
|---|---|---|
| 1. Incorporation | Registry of Commerce (CNR), through CreaEmpresa | Registered company with legal personality and its business licence (matrícula) |
| 2. Tax registration | Ministry of Finance (DGII) | NIT, and an NRC once registered for IVA |
| 3. Foreign investment | National Investment Office (ONI), Ministry of Economy | Credential as a registered foreign investor |
| 4. Municipality | The municipality where the business operates | Entry in the municipal tax register and any local licence |
| 5. Employer | ISSS, pension funds (AFP) and Ministry of Labour | Employer number and registered workplace |
| 6. Sector permits | For example MARN, SRS or MINSAL | Environmental or sanitary permits when the activity needs them |
Source: PwC: Doing Business in El Salvador 2026; National Registry Centre (CNR): CreaEmpresa launch, July 2024; Investment Law (INVEST, PDF)1,2,7
For companies formed on CreaEmpresa, the CNR says the platform also issues the NIT and NRC, the ISSS employer number and the Ministry of Labour registration, and registers the business with the municipalities of San Salvador Centro and Santa Ana Centro.2
Which company form
- S.A. de C.V. (variable capital corporation): deed before a Salvadoran notary, at least two founding shareholders, minimum capital of USD 2,000 with 5% paid at incorporation, run by a board or a sole administrator.
- S.A.S. (simplified joint-stock company): formed with a CNR form instead of a deed, one shareholder is enough, capital from $1. Under the CNR rules a micro-enterprise S.A.S. does not have to appoint an auditor.
- Branch of a foreign company: needs Ministry of Economy authorisation and registers its capital with the ONI before it is entered at the Registry of Commerce.
Source: PwC: Doing Business in El Salvador 2026; National Registry Centre (CNR): simplified joint-stock companies; National Registry Centre (CNR): Registry of Commerce services and fees1,3,5
The law places no nationality limits on shareholders, but some activities are reserved to Salvadorans and Central Americans; see foreign investment registration.1,7
All six forms, including the limited liability company, sole trader and cooperative, are compared in company forms.
Costs and recent changes
- Registry fee: $0.57 per $100 of capital, up to $11,428.57, for companies other than the S.A.S.
- S.A.S.: registration and the first business licence are free until 31 December 2026, after the Legislative Assembly extended the measure in November 2025.
- Proposal for 2027: in November 2026 the Ministry of Economy proposed keeping S.A.S. registration free until 31 December 2027. It had not been approved when this page was checked.
- Banks: a March 2026 amendment to the Banking Law removed the requirement that Salvadorans or Central Americans own 51% of a bank.
Source: National Registry Centre (CNR): Registry of Commerce services and fees; Legislative Assembly: free S.A.S. registration extended to 2026, November 2025; Infobae: proposal to keep S.A.S. registration free until 2027, November 2026; U.S. Department of State: 2026 Investment Climate Statement, El Salvador5,4,6,8
Things to know before you start
- Every company needs an external auditor, except the micro-enterprise S.A.S., and its books are kept in Spanish in El Salvador.
- The CreaEmpresa platform and most official forms are in Spanish.
- Foreign shareholders and foreign companies need a Salvadoran NIT; documents signed abroad need an apostille and a Spanish translation.
- There is no central beneficial ownership register; banks, notaries and other obliged firms collect the information.
Source: PwC: Doing Business in El Salvador 2026; National Registry Centre (CNR): simplified joint-stock companies; National Registry Centre (CNR): Registry of Commerce services and fees; U.S. Department of State: 2026 Investment Climate Statement, El Salvador; Special Law against Money Laundering, Decree No. 426 of 7 October 2025 (Judicial Documentation Centre, PDF, in Spanish)1,3,5,8,9
Frequently Asked Questions
How is a company registered in El Salvador?
Companies are formed at the Registry of Commerce of the National Registry Centre (CNR), mostly online through CreaEmpresa. A S.A. de C.V. needs a notarial deed and at least two shareholders; a S.A.S. can have one shareholder.
What is the minimum capital for a company in El Salvador?
A S.A. de C.V. needs at least USD 2,000 of capital, with 5% paid at incorporation. A S.A.S. can start from $1 of capital.
Do foreign investors have to register their investment?
Foreign investors register their investment with the National Investment Office (ONI) of the Ministry of Economy. The ONI has 30 business days to register it.
Who counts as a beneficial owner of a company?
A person who owns or controls 25% or more of a company counts as a beneficial owner under the anti-money-laundering law.
Step by step
Company registration step by step
From the deed or S.A.S. form to the business licence, with the CNR fees.
2 Founding shareholders needed for a S.A. de C.V.; a S.A.S. can have one
Read more
Tax registration (NIT and NRC)
The NIT tax number, IVA registration and the NRC, and what foreign companies file.
NIT Tax number every company, branch and foreign shareholder needs
Read more
Foreign investment registration (ONI)
Registering foreign capital with the ONI, the documents and what it protects.
30 business days For the ONI to register the investment
Read more
Municipal registration
Entering the municipal tax register and getting local licences, with the deadlines.
30 days To report the start of activities, changes or closure
Read more
Licences and permits
Environmental, sanitary and building permits, and who issues each one.
3 Levels of environmental categorisation since 2025
Read more
Opening a business bank account
The banks, the documents they ask for and the rules for foreign representatives.
10 Private banks on the SSF list
Read more
Beneficial ownership
The 25% rule, who collects owner details and the yearly shareholder report.
25% Ownership or control that makes a person a beneficial owner
Read more
Sources
- PwC: Doing Business in El Salvador 2026 (PDF)
- National Registry Centre (CNR): CreaEmpresa launch, July 2024 (in Spanish)
- National Registry Centre (CNR): simplified joint-stock companies (in Spanish)
- Legislative Assembly: free S.A.S. registration extended to 2026, November 2025 (in Spanish)
- National Registry Centre (CNR): Registry of Commerce services and fees (in Spanish)
- Infobae: proposal to keep S.A.S. registration free until 2027, November 2026 (in Spanish)
- Investment Law (INVEST, PDF)
- U.S. Department of State: 2026 Investment Climate Statement, El Salvador
- Special Law against Money Laundering, Decree No. 426 of 7 October 2025 (Judicial Documentation Centre, PDF, in Spanish)
Figures checked 8 November 2026. Prepared by InvestSalvador.com for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.
