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El Salvador's Tax Authority publishes list of tax havens for 2024

|Tax Alerts, Legislation & Policy, Na ...|El Salvador
El Salvador

  • Nearly 100 jurisdictions are listed on El Salvador's annual (2024) list of low- and no-tax jurisdictions.
  • Transactions with individuals or entities incorporated, domiciled or located in tax havens must comply with the arm's-length principle.
  • Payments or amounts credited to individuals or entities located in tax havens from taxpayers domiciled in El Salvador are generally subject to an increased withholding tax rate of 25%.

El Salvador's Tax Authority has issued its annual guide (Resolution No. MH.U…

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