Capital gains from the sale of shares in a private resident company by non-residents are taxed at a standard rate of 10%. Gains realized from the sale of shares or securities traded on the Salvadorian stock exchange are subject to withholding tax at a reduced rate of 3%. The withholding tax rate is 25% if the recipient is domiciled in a territory listed as a tax haven (see Sec. 12.5. in El Salvador Analysis Chapter).

Tax is withheld at the rate of 5% from gross dividends distributed to non-residents. The withholding tax rate is 25% if the recipient is domiciled in a territory listed as a tax haven (see Sec. 12.5. in El Salvador Analysis Chapter).

Tax is withheld at the rate of 20% from Salvadorian-source interest, commission, fees and other financial expenses paid or credited to non-residents. A reduced withholding tax rate of 10% applies on interest paid to foreign financial institutions deemed to be such by the Central Bank of El Salvador. The withholding tax rate is 25% if the recipient is domiciled in a territory listed as a tax haven (see Sec. 12.5. in El Salvador Analysis Chapter).

Tax is withheld at the rate of 20% from Salvadorian-source royalties paid or credited to non-residents for the use of patents, formulae, trademarks, privileges or franchises. The withholding tax rate is 25% if the recipient is domiciled in a territory listed as a tax haven (see Sec. 12.5. in El Salvador Analysis Chapter).

Tax is withheld at the rate of 20% from Salvadorian-source royalties paid or credited to non-residents for the use of patents, formulae, trademarks, privileges or franchises. The withholding tax rate is 25% if the recipient is domiciled in a territory listed as a tax haven (see Sec. 12.5. in El Salvador Analysis Chapter).

Tax is withheld at the rate of 20% from Salvadorian-source royalties paid or credited to non-residents for the use of patents, formulae, trademarks, privileges or franchises. The withholding tax rate is 25% if the recipient is domiciled in a territory listed as a tax haven (see Sec. 12.5. in El Salvador Analysis Chapter).

Tax is withheld at the rate of 20% on payments made by an El Salvadorian resident for management services performed outside of El Salvador by a non-resident without an El Salvadorian permanent establishment. The withholding tax rate is 25% if the recipient is domiciled in a territory listed as a tax haven (see Sec. 12.5. in El Salvador Analysis Chapter).

Tax is withheld at the rate of 20% on payments made by an El Salvadorian resident for technical services performed outside of El Salvador by a non-resident without an El Salvadorian permanent establishment. The withholding tax rate is 25% if the recipient is domiciled in a territory listed as a tax haven (see Sec. 12.5. in El Salvador Analysis Chapter).