El Salvador tax guide
Planning reference for El Salvador using USD salary values.
This is not an official government calculation. Confirm final details with El Salvador Ministry of Finance or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Domiciled El Salvador employee with regular salary and no medical, education, donation or voluntary-pension deductions. Mandatory ISSS and AFP employee contributions are deducted before applying the published annual net-income tax table.
Reference details
| Currency | USD |
|---|---|
| National tax label | Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | Employee ISSS is 3% of monthly salary capped at USD 1,000; mandatory AFP pension is 7.25% of total monthly salary. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 6,600 USD |
| 2 | 10.0% | Up to 9,142.86 USD |
| 3 | 20.0% | Up to 22,857.14 USD |
| 4 | 30.0% | Top bracket and above |
Official source
El Salvador Ministry of Finance: https://www.mh.gob.sv/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.