El Salvador Tax Calculator (2026)
Income tax rates and take-home pay for El Salvador
El Salvador Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Tax-exempt | $0 - $6,600 | 0.0% |
| 10% bracket | $6,600 - $9,143 | 10.0% |
| 20% bracket | $9,143 - $22,857 | 20.0% |
| 30% bracket | $22,857+ | 30.0% |
ISSS (Social Security Health/Maternity)
| Bracket | Income Range | Rate |
|---|---|---|
| 3% on salary up to USD 1,000/month | $0 - $1,000 | 3.0% |
| Flat cap applies above USD 1,000/month | $1,000+ | 0.0% |
Capped at $360 per year
AFP (Mandatory Pension Fund)
| Bracket | Income Range | Rate |
|---|---|---|
| 7.25% on total monthly salary | $0+ | 7.2% |
Key Facts
Tax Year
2025
Currency
USD
Top Rate
30.0%
Brackets
4 brackets
Tax-Free Threshold
$6,600
Social Contributions
2 items
Assumptions
- · Model assumes domiciled individual resident employee.
- · Income tax brackets apply to net income after social contributions.
- · ISSS contribution capped at USD 30/month (USD 360/year) for employees earning over USD 1,000/month.
- · AFP contribution is 7.25% on total salary with no stated cap.
- · Standard deduction of USD 1,600 is embedded in withholding rates for incomes under USD 9,100/year; not modeled as separate relief.
- · Medical and educational expense deductions (up to USD 800 per item) excluded as optional and variable.
- · Donation deductions (up to 20%) excluded as optional and variable.
- · Voluntary AFP contributions excluded as optional.
- · Annual municipal transit tax (Vialidad) of USD 3.43 excluded as negligible.
- · Model uses employee withholding tax rates as proxy for annual liability calculation.
Frequently asked questions
How much income tax do I pay in El Salvador if I'm a resident employee?
El Salvador has a progressive income tax system with four brackets on net income after social contributions. Income up to USD 6,600 annually is tax-exempt, then rates increase from 10% to 20% to 30% as your income rises. The tax is applied to your net income after you've paid mandatory social security (ISSS) and pension (AFP) contributions.
What are the mandatory social contributions I need to pay as an employee in El Salvador?
You must pay two mandatory contributions: ISSS (social security for health and maternity) at 3% of your salary up to USD 1,000 per month, then capped at USD 360 annually, and AFP (mandatory pension fund) at 7.25% of your total salary with no cap. Both contributions are deductible from your gross income before income tax is calculated.
What's my actual take-home pay after taxes and social contributions in El Salvador?
Your take-home pay depends on your gross salary and which tax bracket you fall into. For example, someone earning USD 15,000 annually would pay about USD 1,087.50 in ISSS and AFP contributions, then income tax of approximately USD 510 on the remaining net income, leaving roughly USD 13,402 take-home. Use our calculator above to see your exact take-home based on your specific salary.
Is there a standard deduction in El Salvador's income tax system?
Yes, El Salvador includes a standard deduction of USD 1,600 annually for resident employees, which is already embedded in the withholding tax rates used by employers. You don't claim this separately; it's automatically factored into your payroll withholding.
Do I pay income tax on all my salary in El Salvador?
No, the first USD 6,600 of your annual net income (after social contributions) is completely tax-exempt. Only income above that threshold is subject to the progressive tax brackets starting at 10%. This means lower earners may owe little to no income tax depending on their salary level.
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