Net Salary Calculator for El Salvador
The calculator
Take-home pay a month
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Figures checked November 2026. A guide only, not tax, legal or financial advice.
Sources for the calculator
- Executive Decree 10 of 30 April 2025: monthly income tax withholding tables (PDF, in Spanish)
- PwC Worldwide Tax Summaries: El Salvador, other taxes
- Income Tax Law, updated to D.O. 79 of 30 April 2025 (PDF, in Spanish)
- Asamblea Legislativa: Labour Code (PDF, in Spanish)
- Deloitte: scope of the Special Quincena 25 Law (in Spanish)
How the calculation works
- ISSS: 3% of the salary, on no more than $1,000 a month, so at most $30.
- AFP: 7.25% of the whole salary.
- Income tax: the employer withholds tax on the salary after ISSS and AFP, using the monthly table of Executive Decree 10 of 2025.
Source: PwC Worldwide Tax Summaries: El Salvador, other taxes; Executive Decree 10 of 30 April 2025: income tax withholding tables (Judicial Documentation Centre, PDF, in Spanish)2,1
| Monthly pay after ISSS and AFP | Tax withheld |
|---|---|
| $0.01 – $550.00 | None |
| $550.01 – $895.24 | 10% of the amount above $550, plus $17.67 |
| $895.25 – $2,038.10 | 20% of the amount above $895.24, plus $60 |
| Above $2,038.10 | 30% of the amount above $2,038.10, plus $288.57 |
Source: Executive Decree 10 of 30 April 2025: income tax withholding tables (Judicial Documentation Centre, PDF, in Spanish)1
The withholding is an advance. Employees who must file settle the year on the annual table of Art. 37 of the Income Tax Law: the first $6,600 a year is exempt, then 10%, 20% and 30%. Employees not domiciled in El Salvador are taxed at a flat 30%.3
- Aguinaldo: the year-end bonus, paid between 12 and 20 December, is 15 days of salary after one year of service, 19 days after three years and 21 days after ten. It is free of income tax up to two minimum wages ($817.60).
- Quincena 25: an extra 50% of the monthly salary, paid between 15 and 25 January to employees earning up to $1,500. It carries no income tax, ISSS or AFP. It is mandatory for private employers from January 2027.
Source: Legislative Assembly: Labour Code (PDF, in Spanish); Income Tax Law, consolidated to Official Gazette No. 79 of 30 April 2025 (General Directorate of Customs, PDF, in Spanish); Deloitte: scope of the Special Quincena 25 Law4,3,5
Worked example
| Gross salary | $408.80 | $1,500 |
|---|---|---|
| ISSS 3% | −$12.26 | −$30.00 |
| AFP 7.25% | −$29.64 | −$108.75 |
| Income tax withheld | $0.00 | −$153.20 |
| Take-home pay | $366.90 | $1,208.05 |
Source: PwC Worldwide Tax Summaries: El Salvador, other taxes; Executive Decree 10 of 30 April 2025: income tax withholding tables (Judicial Documentation Centre, PDF, in Spanish); Executive Decree 11 of 2025: minimum wages from 1 June 2025 (Judicial Documentation Centre, PDF, in Spanish)2,1,6
$408.80 is the monthly minimum wage for commerce, services and industry since 1 June 2025.6
Sources
- Executive Decree 10 of 30 April 2025: income tax withholding tables (Judicial Documentation Centre, PDF, in Spanish)
- PwC Worldwide Tax Summaries: El Salvador, other taxes
- Income Tax Law, consolidated to Official Gazette No. 79 of 30 April 2025 (General Directorate of Customs, PDF, in Spanish)
- Legislative Assembly: Labour Code (PDF, in Spanish)
- Deloitte: scope of the Special Quincena 25 Law (in Spanish)
- Executive Decree 11 of 2025: minimum wages from 1 June 2025 (Judicial Documentation Centre, PDF, in Spanish)
Figures checked 9 November 2026. Prepared by InvestSalvador.com for general information. Not tax, legal or financial advice.