El Salvador VAT / Sales Tax
Detailed vat / sales tax rates and rules for El Salvador in 2026.
VAT / Sales TaxUSD
El Salvador levies a 13% IVA on most goods and services. Basic food items, medicines, educational services, and exports are exempt or zero-rated. Monthly IVA returns are required.
Standard Rate
13%
Registration Threshold
All businesses with taxable activities must register
Reduced Rates
0% — Basic food items, medicines, educational materials, exports
How El Salvador VAT / Sales Tax compares
El Salvador’s standard VAT / sales tax rate of 13% is the 124th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and North America’s regional average of 10.4%.
El Salvador
13%
North America average
10.4%
Global average
13.7%
