El Salvador

Paying Taxes in

El Salvador

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 13 128 25% taxable profits 16.5
Social security contributions 12 96 6.75% gross salaries 8.5
Mandatory health contributions 0 paid jointly 7.5% gross salaries 7.6
Other payroll taxes 12 1% gross salaries 1.1
Capital gains tax 0 paid jointly 10% capital gains 0.5
Excise tax (fuel tax) 1 USD 0,20 per gallon fuel consumption 0.3
Business license tax 1 fixed fee 0.2
Municipal tax over assets 1 Different rates according to assets total assets 0.1
Vehicle taxes 1 fixed fee 0.1
Value added tax (VAT) 12 96 13% value added not included
Totals: 53 320 35.0
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