El Salvador Capital Gains Tax
Detailed capital gains tax rates and rules for El Salvador in 2026.
Capital GainsUSD
Capital gains from the sale of assets in El Salvador are taxed at a flat 10% rate on the net gain. This applies to real estate, shares, and other capital assets.
Standard Rate
10%
Exemptions
- Primary residence sale under certain conditions
How El Salvador Capital Gains compares
El Salvador’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and North America’s regional average of 8.9%.
El Salvador
10%
North America average
8.9%
Global average
13.8%
