El Salvador's Tax Authority publishes list of tax havens for 2024

04 October 2023|Tax Alerts, Legislation & Policy, National/Federal Taxation|El Salvador

Nearly 100 jurisdictions are listed on El Salvador's annual (2024) list of low- and no-tax jurisdictions.
Transactions with individuals or entities incorporated, domiciled or located in tax havens must comply with the arm's-length principle.
Payments or amounts credited to individuals or entities located in tax havens from taxpayers domiciled in El Salvador are generally subject to an increased withholding tax rate of 25%.

El Salvador's Tax Authority has issued its annual guide (Resolution No. MH.U…

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