Service Parks and Service Centres in El Salvador
Park or centre
| Service park | Service centre | |
|---|---|---|
| What it is | A fenced area with no residents, run by an authorised administrator, where several service companies operate | An area authorised for a single service company |
| Customs status | Outside the national customs territory for import duties and taxes | Outside the national customs territory for import duties and taxes |
| Who can use it | Companies doing any of the activities in article 5 | Call centres, IT, ship and aircraft repair, business processes, medical services, container repair, elderly care, telemedicine, film and specialised aircraft services |
| Requirements | Investment and job thresholds of article 23 | Location authorisation, safe premises, a formal structure and the thresholds of article 24-A |
Source: Dirección General de Aduanas: International Services Law, consolidated text with Decree 497 of 14 January 2026 (PDF, in Spanish)1
The activities covered
- International distribution and international logistics operations.
- International call centres and contact centres, and information technology services, including software, cloud services and video games for clients abroad.
- Research and development, and international financial services.
- Repair and maintenance of ships, aircraft, containers and technology equipment, and specialised aircraft services.
- Business process services (outsourcing), medical and hospital services, telemedicine, and care for the elderly and convalescents.
- Film production services.
Source: Dirección General de Aduanas: International Services Law, consolidated text with Decree 497 of 14 January 2026 (PDF, in Spanish)1
Since the January 2026 reform one company can carry out several of these activities under one authorisation, as long as it meets the highest investment and job requirement among them.3
The benefits
- Duty-free entry of machinery, equipment, tools, spare parts, office furniture and other goods needed for the activity. Food and drinks, tobacco, alcohol, housing, household goods, cleaning products, luxury goods, vehicles and hotel services are excluded and pay taxes.
- Income tax exemption on income from the incentivised activity for the period the company operates in the country, also covering dividends to shareholders. The company must still file a return every year.
- Municipal taxes on the company assets are exempt for the same period.
Source: Dirección General de Aduanas: International Services Law, consolidated text with Decree 497 of 14 January 2026 (PDF, in Spanish)1
The US State Department summary describes the regime as 15 years of income tax and 10 years of municipal tax exemption. The list above follows the consolidated law text published by customs; check the period in your own authorisation.1,2
Investment and job thresholds
| Activity | In a service park (art. 23) | As a service centre (art. 24-A) |
|---|---|---|
| Business process services | USD 150,000 within 6 months, 10 jobs, 6-month written contract, business plan | USD 250,000 within 6 months, 20 jobs, 6-month written contract, business plan |
| IT and film | No specific threshold in article 23 | USD 250,000 within 6 months, 20 jobs, 6-month written contract, business plan |
| Medical and hospital services | USD 1,000,000 in fixed assets from the first year, 10 jobs, 4,000 m² built | USD 2,000,000 from the first year, 15 jobs, 4,000 m² built |
| Elderly and convalescent care | USD 250,000 from the first year, 10 jobs | USD 500,000 from the first year, 15 jobs |
Source: Dirección General de Aduanas: International Services Law, consolidated text with Decree 497 of 14 January 2026 (PDF, in Spanish)1
A company that misses a threshold loses the benefits for the fiscal year in which it falls short. The full table, with specialised aircraft services, is on the International Services Law page.1
Building a service park
- At least 5 manzanas of land, or 10 manzanas if the park will host distribution and logistics operations.
- 30% green area, with at least 10% inside the park or next to it.
- A guard post at the entrance, a customs and tax delegation office, administration offices and training rooms, parking, emergency exits, internal roads and a perimeter fence.
- A vertical service park skips the land and customs office rules but needs at least 8,000 m² of built area, which can be spread over several floors.
- The developer can sell plots or units and lease space to companies; prices and service fees are agreed between the parties.
Source: Dirección General de Aduanas: International Services Law, consolidated text with Decree 497 of 14 January 2026 (PDF, in Spanish)1
Where they are
The US State Department says four of the 17 free zones also operate as service parks. Consortium Legal wrote in February 2026 that no service parks were operating when the reform was published. Free zone users that set up in an authorised service park are treated as if they were in a free zone.2,3,4
- Altius Tech Park, km 36.5 of the Pan-American Highway to Santa Ana: seven office buildings under the International Services Law with 44,000 m² for lease, aimed at BPO, call centres, data centres and software development.
- Miramar free zone in Olocuilta, La Paz, presents itself as a business park and global services centre alongside its industrial users.
Source: CAMTEX: Altius Tech Park; CAMTEX: Miramar free zone5,6
Frequently Asked Questions
What is the difference between a service park and a service centre?
A service park is a fenced area run by an administrator where several service companies operate. A service centre is a single company in its own approved premises. Both are treated as outside the customs territory.
What investment does a business process company need?
USD 150,000 and 10 jobs in a service park, or USD 250,000 and 20 jobs as a service centre.
Which law covers service parks?
The International Services Law, which lists 16 service activities in its article 5.
Sources
- Dirección General de Aduanas: International Services Law, consolidated text with Decree 497 of 14 January 2026 (PDF, in Spanish)
- U.S. Department of State: 2026 Investment Climate Statements, El Salvador
- Consortium Legal: Reforms to the International Services Law and the Free Trade Zones Law in El Salvador
- Dirección General de Aduanas: Free Zones Law, consolidated text with Decree 493 of 23 December 2025 (in Spanish)
- CAMTEX: Altius Tech Park
- CAMTEX: Miramar free zone
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.
