El Salvador corporate tax rate
Impuesto sobre la Renta rate for juridical persons, uniones de personas and de-facto companies (domiciled or not), Art. 41 LISR.
| Current value | 30 percent |
|---|---|
| In force from | 2012-01-01 |
| Official source | Ley de Impuesto sobre la Renta, D.L. No. 134 de 18-dic-1991 (D.O. No. 242, Tomo 313, 21-dic-1991), Art. 41 sustituido por D.L. No. 957 de 14-dic-2011, vigente desde el ejercicio 2012 (texto de la reforma alojado por la Escuela de Capacitación de la FGR) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Art. 41 (verbatim from D.L. 957, loaded and text-extracted): 30% on renta imponible; EXCEPTION — taxpayers whose rentas gravadas are ≤ US$150,000 in the period apply 25%. Income already subject to definitive withholding is excluded from the computation. Distributed profits of domiciled entities additionally bear the complementary tax on profit distribution introduced by the same 2011 reform (Título VII; rate not restated here). D.L. 957 Arts. 11-12: rules apply from tax year 2012, decree in force 1-ene-2012. Prior law: flat 25% under the pre-2012 Art. 41 (seen in the Ministerio de Hacienda's superseded consolidation, transparencia.mh.gob.sv DC5101 — that MH file is STALE, still showing colón-era tables; do not use it for current rates). Access quirk: both the FGR and MH PDFs need local text extraction; in-tool PDF reading fails.
Get it programmatically
curl https://usaref.dev/v1/sv/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/sv/corporate-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/sv/corporate-taxOther El Salvador series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates