El Salvador

Central America · SV · 1 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• reside temporarily or permanently in El Salvador for more than 200 consecutive days during a calendar year
• have in El Salvador the main source of income / main seat of business or economic activity

Tax residence is tied to physical presence and main source of income; if you stop spending 200+ consecutive days in El Salvador and your main income is no longer sourced there, you generally cease to be a tax resident under the official criteria.

Source: PwC summarizing El Salvador Tax Code (Art. 53)

Tax treaty network (1)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.