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Investor guides
Short, sourced briefings on doing business in El Salvador, updated for November 2026. Read them here or download any sheet as a PDF.
Tax
Corporate and personal income tax, the 1.75% monthly advance payment, IVA, withholding taxes, payroll contributions, the property transfer tax and filing deadlines.
30% Corporate income tax; 25% on taxable income of $150,000 or less
Read the fact sheetLabour
Minimum wages by sector, average salaries by occupation, employer contributions, the aguinaldo, holiday pay and the Quincena 25 January payment.
$408.80 Monthly minimum wage in commerce, services and industry
Read the fact sheetCompany formation
The company forms, the steps from the Registry of Commerce to tax, municipal and employer registration, the CNR fees and the free S.A.S. registration in 2026.
$2,000 Minimum capital of a S.A. de C.V., 5% paid at incorporation
Read the fact sheetResidency
Temporary and definitive residence, the shareholder, investor, pensionado and rentista routes, the Freedom Visa, requirements and government fees.
$10,000 Paid-up shares for shareholder residence
Read the fact sheetReal estate
Who can buy, the 3% transfer tax and CNR fees, the absence of an annual property tax, prices in San Salvador and gross rental yields.
3% Transfer tax on the price above $28,571.43
Read the fact sheetFree zones
How the free zone, DPA and service park regimes work, the income and municipal tax exemptions, entry thresholds and the December 2025 reform.
17 Free zones, according to the US State Department
Read the fact sheetIncentives
The 15-year tax exemptions for new investments in software, AI, cloud, semiconductors and other technologies under Decree 722 of 2023: activities, conditions and obligations.
15 Years of exemptions, from the qualification agreement
Read the fact sheetEnergy
The 2025 power mix, the main plants and projects, electricity prices for businesses in 2026, the regulator and the renewable energy incentives.
64%+ Share of renewable sources in generation, 2025
Read the fact sheetTrade
Exports of goods and services, the free trade agreements in force including CAFTA-DR, the 2026 Agreement on Reciprocal Trade with the United States and import duties.
$11.8bn Exports of goods and services, 2025
Read the fact sheetDigital assets
The Bitcoin Law after the January 2025 reform, the Digital Assets Issuance Law and its tax exemptions, the BCR and CNAD registers, and the IMF commitments.
2025 Year Bitcoin acceptance became voluntary (Decree 199)
Read the fact sheet