El Salvador Personal income tax (ISR) brackets
El Salvador Personal income tax (ISR) brackets run from 0% to 30% across 4 bands, cited to 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), in force since 8 May 2025. Last checked against the official source on 20 Jul 2026.
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.
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| Current value | 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. 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SUPERSEDED-AND-CORRECTED in verification: D.L. No. 293 de 30-abr-2025 (D.O. No. 79, Tomo 447, 30-abr-2025) reformed Art. 37 inciso primero, raising the exempt base from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
# $0.005 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: Central bank policy rate · VAT (IVA) standard rate · VAT registration threshold · Minimum wage (lowest general statutory floor) · Public holidays · CPI inflation (year-on-year) · Corporate income tax (ISR) standard rate · Withholding tax rates · Statutory legal interest (interés legal) · Statutory social-insurance contributions
The same figure elsewhere: Guatemala · Honduras · Mexico · Panama · The Bahamas · all 10