Company formation
Registering a Company 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, two shareholders and $2,000 of capital; a S.A.S. can have one shareholder, starts from $1 and registers free until 31 December 2026.
- Minimum capital of a S.A. de C.V., 5% paid at incorporation
- $2,0001
- Minimum capital of a S.A. de C.V., 5% paid at incorporation
- Minimum capital of a S.A.S., which can have one shareholder
- $12
- Minimum capital of a S.A.S., which can have one shareholder
- CNR fee per $100 of capital to register a deed, up to $11,428.57
- $0.573
- CNR fee per $100 of capital to register a deed, up to $11,428.57
The steps in order
| Step | Where | Result |
|---|---|---|
| 1. Incorporation | Registry of Commerce (CNR), through CreaEmpresa | Registered company and its commercial register entry |
| 2. Tax registration | Ministry of Finance | NIT, and an NRC for IVA |
| 3. Foreign investment | National Investment Office (ONI) | Registered foreign investment |
| 4. Municipality | Where the business operates | Municipal tax register and any local licence |
| 5. Employer | ISSS, AFP and Ministry of Labour | Employer number and registered workplace |
Source: PwC: Doing Business in El Salvador 2026; INVEST: Investment Law of El Salvador, English translation1,4
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.5
Which company form
- S.A. de C.V.: deed before a Salvadoran notary, at least two shareholders, capital from $2,000 with 5% paid in.
- S.A.S.: formed with a CNR form instead of a deed, one shareholder is enough, capital from $1; a micro-enterprise S.A.S. needs no auditor.
- Branch of a foreign company: authorised by the Ministry of Economy; CNR fee of $1 per $100 of capital, up to $12,000.
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 fees1,2,3
Fees
| Incorporation deed | $0.57 per $100 of capital ($11.43 on $2,000) |
|---|---|
| Commercial register, yearly | From $91.43, by assets |
| Each office, branch or agency, yearly | $34.29 |
| S.A.S. incorporation and first licence | Free until 31 December 2026 |
Source: National Registry Centre (CNR): Registry of Commerce services and fees; Legislative Assembly: free S.A.S. registration extended to 2026, November 20253,6
In November 2026 the government proposed keeping S.A.S. registration free until 2027; check the status before budgeting.7
Before you start
- Every company needs an external auditor, except the micro-enterprise S.A.S., and keeps its books in Spanish in El Salvador.
- The CreaEmpresa platform and most official forms are in Spanish.
Source: PwC: Doing Business in El Salvador 20261
Sources
- PwC: Doing Business in El Salvador 2026 (PDF)
- National Registry Centre (CNR): simplified joint-stock companies (in Spanish)
- National Registry Centre (CNR): Registry of Commerce services and fees (in Spanish)
- INVEST: Investment Law of El Salvador, English translation (PDF)
- National Registry Centre (CNR): CreaEmpresa launch, July 2024 (in Spanish)
- Legislative Assembly: free S.A.S. registration extended to 2026, November 2025 (in Spanish)
- Infobae: proposal to keep S.A.S. registration free until 2027, November 2026 (in Spanish)
Figures checked 9 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.