El Salvador Corporate Income Tax
Detailed corporate income tax rates and rules for El Salvador in 2026.
Corporate TaxUSD
El Salvador imposes a 30% corporate income tax on Salvadoran-source income. Companies in free trade zones enjoy income tax exemptions for 15-20 years. An alternative minimum tax of 1.75% on gross assets may apply when it exceeds the regular income tax.
Standard Rate
30%
How El Salvador Corporate Tax compares
El Salvador’s corporate tax rate of 30% is the 16th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and North America’s regional average of 22.3%.
El Salvador
30%
North America average
22.3%
Global average
22.2%
