El Salvador Corporate income tax (ISR) standard rate
El Salvador Corporate income tax (ISR) standard rate is 30 percent, in force since 1 Jan 2012. Last checked against the official source on 20 Jul 2026.
Impuesto sobre la Renta rate for juridical persons, uniones de personas and de-facto companies (domiciled or not), Art. 41 LISR.
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| 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 Prior law: flat 25% under the pre-2012 Art. 41 (seen in the Ministerio de Hacienda's superseded consolidation, transparencia.mh.gob.sv DC5101 — that MH file is STALE, still showing colón-era tables; do not use it for current rates).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
# $0.005 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: Central bank policy rate · VAT (IVA) standard rate · VAT registration threshold · Minimum wage (lowest general statutory floor) · Public holidays · CPI inflation (year-on-year) · Withholding tax rates · Statutory legal interest (interés legal) · Personal income tax (ISR) brackets · Statutory social-insurance contributions
The same figure elsewhere: Guatemala · Honduras · Mexico · Panama · The Bahamas · all 10