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El Salvador: Tax relief measures (COVID-19)

El Salvador: Tax relief measures (COVID-19)

Government officials in El Salvador have introduced tax relief measures in response to the coronavirus (COVID-19) pandemic.

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Tax relief measures include the following.

  • The “tourism special contribution” is exempt for a period of three months.
  • The date for making the corporate income tax payment is extended for 30 days (to 31 May 2020) without a penalty or interest being imposed regarding taxpayers involved in tourism and whose tax is less than U.S. $25,000. There is no extension to the date for filing the tax return.
  • The date for making the corporate income tax payment is extended for 30 days (to 31 May 2020) without a penalty or interest being imposed regarding taxpayers that have a tax liability of less than U.S. $10,000. There is no extension to the date for filing the tax return.
  • The date for corporate income tax payment is extended without a penalty or interest being imposed for taxpayers involved in the energy sector or for taxpayers that provide television services, residential and commercial internet services, and fixed and mobile telephone services, as long as these taxpayers request to make instalment payments of tax, with the first instalment beginning 31 May 2020. There is no extension to the date for filing the tax return.
  • The payment date for remitting advance income tax for the months of March, April, and May is extended without a penalty or interest being imposed on taxpayers that provide television services, residential and commercial internet services, and fixed and mobile telephone services, as long as they request an instalment payment.


Read an April 2020 report [PDF 627 KB] prepared by the KPMG member firm in El Salvador

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