Latitax

Not a Latitax destination

El Salvador

Since the March 2024 income tax reform, foreign-source income (dividends, interest, gains, remittances) is excluded from Salvadoran tax, so a resident with offshore income pays nothing locally; no UK treaty.

Income tax, top rate

Secondary

30%

On net income above USD 22,857 a year.

Source: PwC Worldwide Tax Summaries - El Salvador · checked 2026-09-29

Capital gains

Secondary

10%

On Salvadoran-source gains realised within the rules; foreign-source gains excluded since 2024.

Source: PwC Worldwide Tax Summaries - El Salvador · checked 2026-09-29

Corporate

Secondary

30%

25% for companies with taxable income up to USD 150,000.

Source: PwC Worldwide Tax Summaries - El Salvador · checked 2026-09-29

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