El Salvador ISR: $1,200 → $97.55 per month
Impuesto Sobre la Renta (ISR) in El Salvador is progressive. On payroll it is withheld each month on taxable base = gross salary − AFP 7.25% − ISSS 3% (salary base cap $1,000 → max employee ISSS $30).
Open the calculator
With gross pay of $1,200/month:
- AFP 7.25%: $87.00
- ISSS 3% ($1,000 cap): $30.00
- Taxable base: $1,083.00
- ISR (20% bracket): $97.55/mo · $1,170.62/yr
- Net = $985.45
Payroll examples (AFP + ISSS + ISR)
| Monthly gross | AFP | ISSS | ISR | Net |
|---|---|---|---|---|
| $600 | $43.50 | $18.00 | $0.00 | $538.50 |
| $800 | $58.00 | $24.00 | $34.47 | $683.53 |
| $1,000 | $72.50 | $30.00 | $60.45 | $837.05 |
| $1,200 | $87.00 | $30.00 | $97.55 | $985.45 |
| $1,500 | $108.75 | $30.00 | $153.20 | $1,208.05 |
| $2,000 | $145.00 | $30.00 | $245.95 | $1,579.05 |
| $2,500 | $181.25 | $30.00 | $363.77 | $1,924.98 |
Monthly withholding table (from May 2025)
| Monthly taxable base | Calculation |
|---|---|
| Up to $550.00 | Exempt |
| $550.01 to $895.24 | $17.67 + 10% on the excess over $550.00 |
| $895.25 to $2,038.10 | $60.00 + 20% on the excess over $895.24 |
| Over $2,038.10 | $288.57 + 30% on the excess over $2,038.10 |
Source: Executive Decree No. 10 (Ministerio de Hacienda, in force May 2025). Verified 6 September 2026. No newer 2026 table has been published.
Annual Art. 37 table (individuals)
Monthly withholding approximates this annual table. Legislative Decree No. 293 (30 April 2025) reformed Art. 37: exempt $6,600.00/year.
| Annual net income | Calculation |
|---|---|
| Up to $6,600.00 | Exempt |
| $6,600.01 to $9,142.86 | $212.12 + 10% on the excess over $6,600.00 |
| $9,142.87 to $22,857.14 | $720.00 + 20% on the excess over $9,142.86 |
| Over $22,857.14 | $3,462.86 + 30% on the excess over $22,857.14 |
Step-by-step at $1,200 (calculator default)
| Step | Detail | Amount |
|---|---|---|
| 1 | Gross salary | $1,200.00 |
| 2 | AFP 7.25% | −$87.00 |
| 3 | ISSS 3% ($1,000 cap) | −$30.00 |
| 4 | Taxable base | $1,083.00 |
| 5 | ISR ($60 + 20% excess over $895.24) | $97.55 |
| 6 | Net salary | $985.45 |
Step-by-step at $1,000
| Step | Detail | Amount |
|---|---|---|
| 1 | Gross salary | $1,000.00 |
| 2 | AFP 7.25% | −$72.50 |
| 3 | ISSS 3% | −$30.00 |
| 4 | Taxable base | $897.50 |
| 5 | ISR ($60 + 20% over $895.24) | $60.45 |
| 6 | Net salary | $837.05 |
Each bracket rate applies to the excess in that band, not the whole salary. The general annual exemption reference for salaried individuals lines up with $6,600/year ($550/month of taxable base).
Obligations
- Annual return by 30 April when required
- Employers withhold ISR monthly on payroll
- Independents often make advance payments
Check your withholding statement: AFP, ISSS, and ISR should match gross pay, the ISSS cap, and the table bracket.
FAQ
At $1,200 gross: AFP $87, ISSS $30, base $1,083 → ISR $97.55/month and net $985.45. Estimated annual payroll ISR is $1,170.62.
Monthly taxable base up to $550.00 → withholding $0. A $600 gross (after AFP/ISSS) is typically ISR-exempt.
Employees: monthly employer withholding. Independents: annual filing by 30 April of the following year, with advances when required.
Aguinaldo may be ISR-exempt up to two commerce-sector minimum wages; amounts above the limit can be taxable.
On payroll: AFP 7.25% of gross and ISSS 3% with a $1,000 base cap (max $30 employee). Other deductions are reviewed on the annual return.
Related tools
- El Salvador net salary: AFP + ISSS + ISR in one take-home figure.
- ISSS contribution table: 3% / 7.5% with a $1,000 cap.
Official sources (verified 6 September 2026)
- Executive Decree No. 10, withholding tables (DGII / Ministerio de Hacienda). Monthly bands $550 / $895.24 / $2,038.10.
- MH notice: table change, Executive Decree No. 10 (May 2025).
- Legislative Decree No. 293 (30 April 2025): Art. 37 reform, annual exemption $6,600.00.
Numbers on this page match the engine and those tables. Not tax advice. Confirm your payslip and the DGII if you have other income or annual deductions.