El Salvador Compliance Guide

Filing requirements, deadlines, and fees for El Salvador business entities.

Registrar: Centro Nacional de Registros (CNR) ·Entity types: Sociedad Anónima de Capital Variable (S.A. de C.V.), Sociedad de Responsabilidad Limitada (S. de R.L.), Sucursal de Sociedad Extranjera (Branch)

Filing Obligations

Annual Tax Return (Declaración de Renta)

Annual

El Salvador levies corporate income tax at 30% on taxable income. Companies must file an annual return by 30 April. El Salvador adopted Bitcoin as legal tender in September 2021, making it a jurisdiction of interest for cryptocurrency businesses.

Deadline

30 April following the tax year (calendar year)

Fee

No filing fee

Late Penalty

5%–20% surcharge on unpaid tax, plus interest of 0.1% per day.

Filing Method

Electronic filing via the Dirección General de Impuestos Internos (DGII) portal

Applies to:Sociedad Anónima de Capital Variable (S.A. de C.V.)Sociedad de Responsabilidad Limitada (S. de R.L.)Sucursal de Sociedad Extranjera (Branch)Official source

Monthly IVA (VAT) Return

Monthly

El Salvador levies IVA (value-added tax) at 13% on most goods and services. Monthly returns must be filed by the 10th business day of the following month.

Deadline

10th business day of the following month

Fee

No filing fee

Late Penalty

Penalties for late filing and late payment.

Filing Method

Electronic filing via the DGII portal

Applies to:Sociedad Anónima de Capital Variable (S.A. de C.V.)Sociedad de Responsabilidad Limitada (S. de R.L.)Official source

Commercial Registry Annual Filing

Annual

Companies must renew their registration with the Commercial Registry annually. The filing includes a balance sheet and confirms the company's corporate details.

Deadline

Within the first 2 months of each year

Fee

Varies by authorised capital

Late Penalty

Fines for late registration.

Filing Method

At the Centro Nacional de Registros

Applies to:Sociedad Anónima de Capital Variable (S.A. de C.V.)Sociedad de Responsabilidad Limitada (S. de R.L.)Official source

Key Dates

30 AprilAnnual income tax return deadline

Within first 2 months of each yearCommercial registry annual renewal

Frequently Asked Questions

What is El Salvador's corporate tax rate?

The standard corporate income tax rate is 30%. A reduced rate may apply to certain qualifying activities.

Is Bitcoin legal tender in El Salvador?

Yes. El Salvador became the first country to adopt Bitcoin as legal tender in September 2021. Businesses must accept Bitcoin as payment if they have the technological means. The government launched the Chivo wallet to facilitate adoption.

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Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.