El Salvador Introduces New Tax Incentives for Expansion Investments

El Salvador's Legislative Assembly has published Decree No. 498 of 16 January 2026, which entered into force on 24 January 2026 and provides for the introduction of a new incentives regime to promote the expansion of existing investments. The incentives are available for both natural and legal persons, resident or non-resident, that have been operating in El Salvador for at least 10 years and …