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El Salvador VAT rate

Name: El Salvador VAT rate 2026 — official value and source
Creator: usaref

Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios (IVA) — standard rate on the taxable base.

Current value	13 percent
In force from	1995-06-21
Official source	Ley de Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios, D.L. No. 296 de 24-jul-1992 (D.O. No. 143, Tomo 316, 31-jul-1992), Art. 54, reformado por D.L. No. 370 de 8-jun-1995 (D.O. No. 114, Tomo 327, 21-jun-1995) — texto consolidado oficial, Ministerio de Hacienda
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. 54 (verbatim from the consolidated official text): 'LA TASA DEL IMPUESTO ES EL TRECE POR CIENTO, APLICABLE SOBRE LA BASE IMPONIBLE.' The base is tax-EXCLUSIVE (normal credit-invoice VAT; no Bolivian-style 'por dentro' quirk). Rate set by reform D.L. No. 370/1995; effective_from uses that reform's D.O. publication date (21-jun-1995) because the reform decree's own entry-into-force clause is not reproduced in the consolidation (Salvadoran fiscal decrees customarily enter into force 8 days after D.O. publication, i.e. late June 1995) — flag, not a material uncertainty for current use. Exports zero-rated (Arts. 74-75, with the 13%-of-export-value credit cap noted in the consolidation); exemptions in Arts. 45-46. No reduced domestic rates. Access quirk: the MH transparencia PDF downloads fine but needs local text extraction (pdftotext); the in-tool page reader cannot parse it.

Earlier values

From	Value	Source
1992-09-01	10	—

Get it programmatically

curl https://usaref.dev/v1/sv/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://usaref.dev/v1/sv/vat/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/sv/vat

Other El Salvador series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates