El Salvador

Taxable period

The fiscal year runs from 1 January to 31 December.

Tax returns

Annual Income Tax Returns and Real Estate Returns are required to be filed on the tax office's supplied forms within four months following the end of the tax period. This requirement is mandatory even if no income taxes are ultimately payable.

Payment of tax

Income taxes are due no later than 30 April of each year.

Employers are required to pay monthly to the tax authorities any sums withheld from an employee's salary.