El Salvador taxes its citizens, residents, and non-residents on their income earned in the country and on other Salvadoran-source income.
Domiciled individuals shall compute their income taxes by applying to their net income the rate according to the following table:
Non-domiciled individuals shall compute their income taxes at 30%.
Employers are required to withhold income taxes from any compensation paid to their employees on the basis of the following withholding rates:
Last Reviewed - 31 January 2019