El Salvador public holidays 2026, VAT rate and tax data
El Salvador: VAT rate 13% since 21 Jun 1995; 11 public holidays in 2026 (next: Día de los Difuntos, 2 Nov 2026); corporate tax rate 30%; minimum wage 272.53 USD/month; inflation rate (CPI) 3.19%.
11 series, each cited to the official source it was verified against; most recently verified 7 Oct 2026. Currency USD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
El Salvador public holidays 2026
11 days in 2026; next: Día de los Difuntos on 2 Nov 2026. Official source: Código de Trabajo, D.L. No. 15 de 23-jun-1972 (D.O. No. 142, Tomo 236, 31-jul-1972), Art… · last verified 30 Jul 2026
Fixed by law 10 Confirmed 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Año Nuevo | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 2 Apr 2026 Thu | Jueves Santo | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 3 Apr 2026 Fri | Viernes Santo | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 4 Apr 2026 Sat | Sábado Santo | Confirmed | Código de Trabajo, D.L. No. 15 de… |
| 1 May 2026 Fri | Día del Trabajo | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 10 May 2026 Sun | Día de la Madre | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 17 Jun 2026 Wed | Día del Padre | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 6 Aug 2026 Thu | Fiesta del Divino Salvador del Mundo | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 15 Sep 2026 Tue | Día de la Independencia | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 2 Nov 2026 Mon | Día de los Difuntos | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 25 Dec 2026 Fri | Navidad | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Año Nuevo | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 25 Mar 2027 Thu | Jueves Santo | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 26 Mar 2027 Fri | Viernes Santo | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 27 Mar 2027 Sat | Sábado Santo | Confirmed | Código de Trabajo, D.L. No. 15 de… |
| 1 May 2027 Sat | Día del Trabajo | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 10 May 2027 Mon | Día de la Madre | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 17 Jun 2027 Thu | Día del Padre | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 6 Aug 2027 Fri | Fiesta del Divino Salvador del Mundo | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 15 Sep 2027 Wed | Día de la Independencia | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 2 Nov 2027 Tue | Día de los Difuntos | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
| 25 Dec 2027 Sat | Navidad | Fixed by law | Código de Trabajo, D.L. No. 15 de… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current El Salvador value
Rate schedules and breakdowns
Withholding tax rates
5–25% across 5 withholding taxes — no single rate · in force from 2011-12-15 · Official source: Codigo Tributario de El Salvador, Art. 158: 'las personas... que paguen o… · last verified 26 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Utilidades / dividendos (LISR Art. 72) | 5 | profits (utilidades) paid or credited to shareholders or partners, including non-domiciled recipients, by domiciled entities | Ley de Impuesto sobre la Renta Art. 72… |
| Definitive withholding on distributed profits, introduced by D.L. 957-2011. Art. 158 itself excepts dividends from the general 20% where the distributing entity already paid income tax on the underlying profits. Distributions to tax-haven recipients: 25%. | ||||
| interest | Intereses y rendimientos de capital (CT Art. 158) | 20 | interest and returns on invested capital or securities paid or credited to non-domiciled persons; general definitive rate | Codigo Tributario Art. 158: general 20%… |
| 10% for loan financing from foreign financial institutions supervised in their home country and qualified by the BCR; the reduction does not apply between related parties or to tax-haven lenders (25% under Art. 158-A). | ||||
| royalties | Regalias y uso de intangibles (CT Art. 158) | 20 | royalties and payments for the USE or licensing of intangibles (marks, patents, copyrights and similar) to non-domiciled persons - the general 20% definitive rate | Codigo Tributario Art. 158: general 20%… |
| Distinguish USE (20%) from outright TRANSFER of the intangible (5% under the same article). Tax-haven recipients: 25% (Art. 158-A). | ||||
| services | Servicios y demas rentas (CT Art. 158) | 20 | services rendered or utilised in El Salvador and any other Salvadoran-source income paid to non-domiciled persons, including technical and professional fees | Codigo Tributario Art. 158: 'estan… |
| Carve-outs at 5% for international transport and insurance/reinsurance services; everything else Salvadoran-source at 20%. | ||||
| tax-havens | Pagos a paraisos fiscales (CT Art. 158-A) | 25 | payments to persons or entities constituted, domiciled or resident in low- or no-tax jurisdictions or tax havens per the DGII's annual listing | Codigo Tributario Art. 158-A: retencion… |
| Overrides the rates above for listed jurisdictions, with statutory exceptions (e.g. acquisition of tangible goods, payments already subject to a specific reduced rate in defined cases). | ||||
Personal income tax (ISR) brackets
0–30% across 4 bands · in force from 2025-05-08 · Official source: Ley de Impuesto sobre la Renta, Art. 37 inciso primero reformado por D.L. No… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 6600 | 0 |
| 6600.01 | 9142.86 | 10 |
| 9142.87 | 22857.14 | 20 |
| 22857.15 | — | 30 |
Statutory social-insurance contributions
10.5–16% across 2 contribution branches · in force from 2022-12-29 · Official source: Ley Integral del Sistema de Pensiones (Decreto Legislativo No. 462, Diario… · last verified 14 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency | Source |
|---|---|---|---|---|---|---|---|---|
| isss_salud | ISSS — Instituto Salvadoreño del Seguro Social, Régimen de Salud (health, sickness, maternity and occupational risk) | 10.5 | 3 | 7.5 | percent | Monthly salary, CAPPED AT USD 1,000.00 per month. Above that figure the contribution does not rise: it becomes a fixed monthly amount of USD 30.00 from the employee and USD 75.00 from the employer. | USD | — |
| THE USD 1,000 CAP IS THE DEFINING FEATURE OF SALVADORAN PAYROLL AND IT IS VERY LOW. It has not moved for many years and is not indexed, so in real terms it has been eroding continuously: for anyone earning above USD 1,000 a month the ISSS charge is a flat USD 30 / USD 75… | ||||||||
| afp_pensiones | Sistema de Pensiones — AFP / Administradora de Fondos de Pensiones contribution under the Ley Integral del Sistema de Pensiones | 16 | 7.25 | 8.75 | percent | Ingreso Base de Cotización (IBC) — the contributory income base defined by the Ley Integral del Sistema de Pensiones, computed on the total monthly salary. No ceiling identified in a reachable instrument; the ISSS USD 1,000 cap does NOT apply here. | USD | Ley Integral del Sistema de Pensiones… |
| THE EMPLOYER SHARE ROSE IN THE 2022 REFORM AND THE EMPLOYEE SHARE DID NOT. Before the Ley Integral the total was 15 % — employer 7.75 %, employee 7.25 %. The reform took the total to 16 % by raising the EMPLOYER to 8.75 %; the employee's 7.25 % is unchanged. A record still… | ||||||||
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Compare each figure with the other North American countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
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