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 undertake expansion projects in specific strategic manufacturing sectors, including textiles and app…