How is income tax (ISR) calculated in El Salvador?

For monthly salary withholding, AFP and ISSS are deducted first. The taxable base is then applied to the withholding table effective since May 2025: exempt up to $550, then 10%, 20%, and 30% by bracket.

How much is the AFP deduction in El Salvador?

The employee AFP (pension) contribution is 7.25% of gross monthly salary.

How much is the ISSS deduction in El Salvador?

The employee contributes 3% of salary to ISSS (social security), capped at a salary base of $1,000/month, meaning a maximum of $30/month.

What are the El Salvador ISR withholding brackets?

For monthly withholding, taxable income is exempt up to $550.00; $550.01 to $895.24 uses a $17.67 fixed amount plus 10%; $895.25 to $2,038.10 uses $60.00 plus 20%; and above $2,038.10 uses $288.57 plus 30%.

Does this replace the annual tax return?

No. This calculator estimates monthly payroll withholding. The annual return can include other income, deductions, or adjustments.

El Salvador Income Tax (ISR) Calculator

Calculate monthly El Salvador Income Tax (ISR) with AFP, ISSS, and the table effective since May 2025

Datos

Ingresa los valores para calcular

Monthly gross salary ($)

Resultados

Monthly net salary

$985.45

Monthly ISR

$97.55

Annual ISR

$1,170.62

Monthly AFP (7.25%)

$87.00

Monthly ISSS (3%)

$30.00

Monthly taxable base

$1,083.00

Effective ISR rate

9.01%