Individual - Taxes on personal incomeLast reviewed - 16 January 2023
El Salvador taxes its citizens, residents, and non-residents on their income earned in the country and on other Salvadoran-source income.
Personal income tax rates
Domiciled individuals shall compute their income taxes by applying to their net income the rate according to the following table:
|Net income (USD*)||Tax rates|
|4,064.00||9,142.86||USD 212.12 plus 10% on the excess over USD 4,064.00|
|9,142.86||22,857.14||USD 720.00 plus 20% on the excess over USD 9,142.86|
|22,857.14||and over||USD 3,462.86 plus 30% on the excess over USD 22,857.14|
* United States dollars
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:
|Income (USD)||Withholding rates|
|472.00||895.24||USD 17.67 plus 10% on the excess over USD 472.00|
|895.24||2,038.10||USD 60.00 plus 20% on the excess over USD 895.24|
|2,038.10||and over||USD 288.57 plus 30% on the excess over USD 2,038.10|