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El Salvador
Individual - Taxes on personal income
Last reviewed - 20 September 2024El 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 | |
| Over | Not over | |
| 0.00 | 4,064.00 | Exempt |
| 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 | |
| Over | Not over | |
| 0.00 | 472.00 | N/A |
| 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 |
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