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Capital gains tax in El Salvador 2026
The occasional investor's rate is 10%, flat, on gains from assets held more than 12 months — sell within a year and the gain climbs the ordinary scale instead.
Two full exemptions stand out: real estate held more than 6 years, and securities sold through an authorized stock exchange.
At a glance
- top rate
- 10% (non-habitual); ordinary rates within 12 months or for dealers
- entry band
- 0% on 6-year-held property and exchange-traded securities
- tax year basis
- Per disposal
- filing deadline
- With the April return
- residency basis
- Salvadorean-located assets; foreign gains untaxed
- regime flag
- Bitcoin and digital-assets-law (LEAD) digital assets exempt
Rates
Capital gains by situation (2026)
| Rate | Base | Applies to |
|---|---|---|
| 10% | Net gain (cost + improvements + sale expenses deducted) | Non-habitual sales of movable and immovable property held more than 12 months |
| 0-30% scale | Net gain | Assets held 12 months or less, and habitual dealing |
| 0% | — | Occasional property sales after more than 6 years of ownership; shares and securities sold through an authorized exchange |
| 0% | — | Bitcoin exchanges and digital-assets-law (LEAD) digital assets; genuinely foreign-source gains |
Thresholds & allowances
- Loss relief5-year carryforward, same type only
Non-habitual losses offset only non-habitual gains; foreign-securities losses net against the same asset class
Residency
Residency trigger
Habituality is the test — dealing as your main, public, frequent activity means ordinary taxation; everything else enjoys the 10% or the exemptions.
Non-resident treatment
Non-residents pay 10% on non-habitual gains and 30% on habitual ones, with 3% withheld on exchange-traded securities income.
Notes
- There is no rollover relief — each sale stands alone.
- Rental income is ordinary income at the scale, with a 10% advance withholding when companies pay.
- The exchange-trade exemption requires approval by the securities regulator — private share deals stay taxable.
- Ordinary business losses can never be carried forward or back, making the capital-loss 5-year rule the more generous one.
FAQ
What is El Salvador's capital gains tax?
A flat 10% on non-habitual gains from assets held more than 12 months — with property held over 6 years and exchange-traded securities fully exempt.
Are share sales taxed in El Salvador?
Not through the exchange — gains on securities sold via an authorized stock exchange are exempt; private sales follow the 10% or scale rules.
Figures: tax year 2026, compiled from public sources. Not tax advice.