Corporate Tax Calculator for El Salvador
The calculator
Income tax for the year
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Figures checked November 2026. A guide only, not tax, legal or financial advice.
Sources for the calculator
How the calculation works
- Rate: Art. 41 of the Income Tax Law applies 30% to taxable income, and 25% to taxpayers whose taxable gross income (rentas gravadas) is $150,000 or less.
- Pago a cuenta: 1.75% of the gross revenue of each month, paid within the first ten working days of the next month. It is credited against the annual tax; an excess can be credited or refunded.
- Dividends: profits paid to shareholders have 5% withheld; the calculator applies it to profit after tax.
- Annual return: by 30 April for the calendar year.
Source: Income Tax Law, consolidated to Official Gazette No. 79 of 30 April 2025 (General Directorate of Customs, PDF, in Spanish); PwC Worldwide Tax Summaries: El Salvador, taxes on corporate income; PwC Worldwide Tax Summaries: El Salvador, tax administration1,2,3
Taxable income is gross revenue less the costs and expenses the law allows. Free zone and service park companies can be exempt; see Free Zones.
Worked example
| Company | Revenue $500,000, costs $400,000 | Revenue $140,000, costs $100,000 |
|---|---|---|
| Taxable income | $100,000 | $40,000 |
| Rate | 30% | 25% |
| Income tax | $30,000 | $10,000 |
| Pago a cuenta over the year | $8,750 | $2,450 |
| Left to pay with the return | $21,250 | $7,550 |
Source: Income Tax Law, consolidated to Official Gazette No. 79 of 30 April 2025 (General Directorate of Customs, PDF, in Spanish); PwC Worldwide Tax Summaries: El Salvador, taxes on corporate income1,2
Sources
- Income Tax Law, consolidated to Official Gazette No. 79 of 30 April 2025 (General Directorate of Customs, PDF, in Spanish)
- PwC Worldwide Tax Summaries: El Salvador, taxes on corporate income
- PwC Worldwide Tax Summaries: El Salvador, tax administration
Figures checked 9 November 2026. Prepared by InvestSalvador.com for general information. Not tax, legal or financial advice.