El Salvador

On 30 April 2025, an amendment to Article 37 of the Income Tax Law was approved. This amendment modifies sections I and II of the tax withholding table, increasing the monthly exempt base from 472 to 550 United States dollars (USD) and the annual exempt base from USD 4,064 to USD 6,600. This amendment became effective as of May 2025. For further information, see the Taxes on personal income section.