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El Salvador's Tax Authority publishes list of tax havens for 2025

|Tax Alerts, National/Federal Taxation, G ...|El Salvador
El Salvador

  • El Salvador's annual (2025) list of low- and no-tax jurisdictions totals 101 jurisdictions.
  • Transactions with individuals or entities incorporated, domiciled or located in tax havens must comply with the arm's-length principle.
  • Payments or amounts from taxpayers domiciled in El Salvador and credited to individuals or entities located in tax havens are generally subject to an increased withholding tax rate of 25%.
 

El Salvador's Tax Authority has issued its annual guide on transactions with ta…

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