El Salvador income tax rates
Annual liquidation table for domiciled natural persons, estates and trusts, Art. 37 LISR (table introduced by D.L. No. 957/2011; tramos I-II reformed by D.L. No. 293/2025), applied to renta neta o imponible in USD per year.
| Current value | 4 entries — see the API for the full schedule |
|---|---|
| In force from | 2025-05-08 |
| Official source | Ley de Impuesto sobre la Renta, Art. 37 inciso primero reformado por D.L. No. 293 de 30-abr-2025 (D.O. No. 79, Tomo 447, 30-abr-2025), vigente desde el 8-may-2025; tabla anterior sustituida por D.L. No. 957 de 14-dic-2011 (D.O. No. 235, Tomo 393, 15-dic-2011); ley original D.L. No. 134/1991, D.O. No. 242, Tomo 313, 21-dic-1991. URL = Decreto Ejecutivo No. 10 (Ramo de Hacienda) de 30-abr-2025, Tablas de Retención del ISR, mismo D.O., cuyo considerando I reproduce la reforma (CSJ, Centro de Documentación Judicial) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
SUPERSEDED-AND-CORRECTED in verification: D.L. No. 293 de 30-abr-2025 (D.O. No. 79, Tomo 447, 30-abr-2025) reformed Art. 37 inciso primero, raising the exempt base from $4,064.00 to $6,600.00/year (≈ $550/month) and moving tramo II's floor accordingly; tramos III-IV and ALL cuotas fijas keep their 2011 values as written. Table verified verbatim from the D.O. No. 79 facsimile (loaded, text-extracted) and cross-checked against an independent abr-2025 consolidation (reform annotation 28) and the CSJ-hosted D.E. No. 10: tramo I hasta $6,600.00 EXENTO; tramo II $6,600.01-$9,142.86 → 10% over the excess of $6,600.00 + $212.12; tramo III $9,142.87-$22,857.14 → 20% over the excess of $9,142.86 + $720.00; tramo IV $22,857.15+ → 30% over the excess of $22,857.14 + $3,462.86. The bands encode the marginal rates; apply the cuotas fijas when computing liability. Non-domiciled natural persons/estates/trusts: flat 30% (unchanged). Art. 29 No. 7 (fixed non-verifiable deduction US$1,600 for wage-only income ≤ US$9,100/year, no filing) and Art. 38 (filing mandatory above US$60,000/year) were NOT touched by D.L. 293 — re-verified in the consolidation. Vigencia: D.L. 293 Art. 3, ocho días after D.O. publication (30-abr-2025) → in force 8-may-2025 (so reported by Diario El Mundo); the decree contains no transitional rule for the 2025 ejercicio — MH applied the new base immediately via Decreto Ejecutivo No. 10 de 30-abr-2025 (same D.O.; derogates D.E. No. 95 de 18-dic-2015, D.O. No. 236, Tomo 409, 22-dic-2015), the new monthly/quincenal/weekly retention tables under Art. 155 Código Tributario (monthly tramo I: hasta $550.00 SIN RETENCIÓN), applied from the first quincena of May 2025. Access quirks: asamblea.gob.sv fails TLS; asp.salud.gob.sv's D.L. 293 copy returns an HTML 403 wall to non-browser fetches; all PDFs (D.O. facsimile, CSJ, FGR) need local text extraction — in-tool PDF reading fails.
Earlier values
| From | Value | Source |
|---|---|---|
| 2012-01-01 | structured | — |
Get it programmatically
curl https://usaref.dev/v1/sv/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/sv/income-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/sv/income-taxOther El Salvador series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate