El Salvador VAT (IVA) standard rate
El Salvador VAT (IVA) standard rate is 13 percent, in force since 21 Jun 1995, cited to Ley de Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios. It was 10 percent before that. Last checked against the official source on 20 Jul 2026.
Official source: Ley de Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios · Last checked 2026-07-20 · source fingerprint
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
# $0.005 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/vatEmail me when this changes
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Other El Salvador series: Central bank policy 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) · Personal income tax (ISR) brackets · Statutory social-insurance contributions
The same figure elsewhere: Guatemala · Honduras · Mexico · Panama · The Bahamas · all 10