El Salvador Income Tax (Impuesto sobre la Renta)
Asked about El Salvador personal income tax (Impuesto sobre la Renta) for self-employed individuals and individuals.
What this covers — El Salvador, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows El Salvador Income Tax (Impuesto sobre la Renta) automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a El Salvador accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for El Salvador to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify El Salvador →Depends on
About
Use this skill whenever asked about El Salvador personal income tax (Impuesto sobre la Renta) for self-employed individuals and individuals. Trigger on phrases like "how much income tax do I pay in El Salvador", "Impuesto sobre la Renta", "ISR", "declaración de renta", "F-11", "F-14", "retención de renta", "pago a cuenta", "honorarios", "10% withholding professional fees", "ISSS", "AFP", "self-employed tax El Salvador", "renta El Salvador", or any question about filing or computing income tax for a self-employed individual or salaried person in El Salvador. Also trigger when preparing or reviewing an F-11 annual return, computing deductible expenses or the 10% professional-fee withholding, or advising on the progressive renta table, social-security (ISSS) or pension (AFP) contributions. This skill covers the progressive ISR table (0/10/20/30%), the 2025 reform raising the exempt threshold to USD 6,600, monthly retención tables, ISSS and AFP contributions, the 10% honorarios withholding, deductions, filing forms and penalties, and interaction with IVA. ALWAYS read this skill before touching any El Salvador income tax work.
The full rule
The complete, step-by-step rules for El Salvador Income Tax (Impuesto sobre la Renta) — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More El Salvador tax skills
Other El Salvador computations in the OpenAccountants library.