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Attractive Tax Incentives

El Salvador is committed to promoting investment and developing long-term relationships with investors. The country’s legal framework provides attractive tax incentives and gives equal treatment to local and foreign investors.

International Services Law

Provides tax incentives to companies dedicated to providing services to foreign customers. To enjoy these benefits companies may establish in:

  • Service Parks: Limited areas considered to be outside of the national customs territory, where exporters of services are installed and operate under the benefits of this law.
  • Service Centers: When a company – in an eligible activity specified in this law – for physical or technical reasons, is unable to operate inside a service park, it can be authorized to operate outside as a Service Center and enjoy all the benefits of this law.


  • Full exemption from customs duties and other taxes on the import of machinery, equipment, tools, replacement parts, accessories, furniture and office equipment, and other goods required for the execution of the incentivized activity.
  • Total exemption from income tax, exclusively for income deriving from the incentivized activity during the period of operation in the country
  • Total exemption from municipal taxes on company assets during the period of operation in the country

Eligible activities:

  •  International Call Centers or Contact Centers
  •  Business Processing Outsourcing (BPO)
  •  Information Technologies
  •  Medical and Hospital Services
  •  Elderly and Convalescent Care
  •  Telemedicine
  •  Cinematography
  •  International Distribution
  •  International Logistics Operations
  •  Research and Development
  •  International Financial Services
  •  Technological Equipment Repair
  •  Maintenance and Repair of Airplanes
  •  Maintenance and Repair of Maritime Vessels
  •  Maintenance and Repair of Containers
  •  Specialized services to Aircrafts


Law of Industrial Free Zones and Commerce


The law offers generous tax incentives to export oriented manufacturing companies located in Free Zones or Warehouses for Inward Processing (DPA, for its acronym in Spanish).


  • Income tax exemption.
  • Exemption from municipal taxes on assets and equity of the company.
  • Total exemption from tax on the transfer of real estate, for the acquisition of real estate that will be used in the promoted activity.
  • Exemption from customs duties and other imports taxes on machinery and equipment required for exportable production during the period in which operations are carried out.
  • Exemption from customs duties and other taxes on the import of raw materials for export activities.

Tourism Law


Promote national and foreign investment in El Salvador, in the field of Tourism.


  • A minimum investment of US$25,000 to qualify for incentives.
  • Total exemption of income tax for a period of 10 years.
  • Exemption from customs duties and import of goods, equipment and accessories, machinery, vehicles, airplanes or trade vessels and construction materials for construction until the completion of the project.
  • Total exemption from taxes on real estate transfer for the acquisition of real estate intended for the project.
  • Partial exemption from municipal taxes (up to 50%) for a period of 5 years

Renewable Energy Incentives Law


Promote investment by taking advantage of hydraulic, geothermal, wind and solar resources as well as biomass and to favor research, exploration and project development activities.


  • Exemption of customs duties on imports (during the first 10 years) of machinery, equipment, materials and supplies.
  • Income tax exemption for five-year period for projects between 10 and 20 megawatts (MW) and for 10 years for projects smaller than 10 megawatts (MW).
  • Total exemption on taxes on direct income from the sale of emission reduction certificates (ERC)