El Salvador Personal Income Tax
Detailed personal income tax rates and rules for El Salvador in 2026.
El Salvador imposes a progressive personal income tax with four brackets from 0% to 30%. Only income sourced within El Salvador is taxable under the territorial system. The exempt amount is approximately USD 4,064 annually. Employment income is subject to monthly withholding. El Salvador uses the US dollar as its official currency (since 2001), and Bitcoin is also legal tender (since 2021).
| Income Range (USD) | Tax Rate |
|---|---|
| $0 – $4K | 0% |
| $4K – $9K | 10% |
| $9K – $23K | 20% |
| $23K+ | 30% |
Filing Deadline
April 30
Residency Rule
El Salvador taxes only income sourced within the country, regardless of residency status. Residency is determined by domicile or presence of more than 200 days in a calendar year.
How El Salvador Income Tax compares
El Salvador’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and North America’s regional average of 24.4%.
