Income Tax

Legal entities, whether domiciled or not, will calculate their tax by applying a rate of 30% to the taxable income, except for companies that have obtained taxable income less than or equal to US $150,000.00, which will apply a rate of 25%. Additionally, income that has been subject to final withholding of income tax at the legal percentages established by law will be excluded from this calculation.

In El Salvador, there is no established alternative minimum tax, and tax losses generated in one period cannot be carried forward to subsequent periods.