El Salvador VAT (IVA) standard rate
El Salvador VAT (IVA) standard rate is 13 percent, in force since 21 Jun 1995. It was 10 percent before that. Last checked against the official source on 20 Jul 2026.
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/vatOther 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