Central America · North America
El Salvador
El Salvador is a Central America jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 30%. The jurisdiction offers a digital nomad visa for qualifying individuals.
Impuesto de Sociedades
30%
IRPF
30%
Ganancias de Capital
10%
IVA / GST
13%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in El Salvador is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.
Bitcoin legal tender since 2021; USD de facto currency. Freedom Visa: hold $1,000 BTC/USDC for 1-year visa. No CGT on Bitcoin gains (legal tender transactions). Digital nomad visa (2024). FATF grey list. Surf/tech community growing. Corporate income <$150k: 25%.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 30%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.
Acceso Bancario y Financiero
Banking access in El Salvador is attainable but may require more documentation and time than in simpler jurisdictions. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.
Cumplimiento y Reputación Internacional
El Salvador is currently on the FATF grey list, indicating enhanced monitoring by the international AML/CFT body. This may affect banking relationships and counterparty due diligence requirements. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, El Salvador ranks highest for Digital Nomad and Freelancer. It offers a reasonable proposition for digital nomad (score: 56/100). It offers a reasonable proposition for freelancer (score: 52/100). It scores lower for founder / entrepreneur and high net worth individual, who may find other jurisdictions more suitable for their specific requirements.
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
Desglose de Puntuación
Puntuación por Perfil
Cada puntuación se pondera de forma distinta según el perfil. Ver metodología.
Service Providers in El Salvador
No listed providers yet for El Salvador.
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