Moving to El Salvador
7 ways to move to El Salvador in our guide: 1 investor route, 2 pay-to-stay routes, 1 business / startup route, 1 work visa, 1 student visa, 1 spouse visa.
No digital nomad visa. Smallest investment: Business owner residence, $10k+. Tax for newcomers: Foreign-source income excluded from taxable income (Decree 969), Tax relief. Checked against official sources on .
El Salvador offers a handful of temporary residence routes, each tied to a specific purpose like retirement income, investment, work, or study. Because the details live in those forms, treat this as a starting map rather than a full guide.
Investing · 1
Investor residence
First stay: 2 yrs
Retire or live on savings · 2
Pensioner residence
Income needed: $1,226+ a month
Rentista residence
Income needed: from $1,635 a month
Business / Startup · 1
Business owner residence
Investment needed: $10k+
Work · 1
Work residence
First stay: 2 yrs
Student · 1
Student residence
First stay: 1 yr
Spouse visas · 1
For people married to, or in a partnership with, a citizen or permanent resident.
Spouse of a citizen
First stay: 2 yrs
Tax
The records do not cover tax for newcomers. Visas and tax are separate: a residence route does not by itself tell you how foreign-source income is treated.
Standard rules
Income tax: Salvadoran-source income and domiciled-person scale
Details
- On: Net taxable income of persons, successions and trusts
- Who: Natural persons domiciled in El Salvador use the progressive table
- Limit: $6,600/yr
Domiciled individuals pay 0% on annual net income up to US$6,600 (raised from US$4,064 by Legislative Decree 293 of 30 April 2025), 10% to US$9,142.86, 20% to US$22,857.14 and 30% above; non-domiciled individuals pay 30% flat. Income from foreign sources is excluded from Salvadoran income tax.
Taxed on
Net taxable income of persons, successions and trusts
Who it applies to
- Natural persons domiciled in El Salvador use the progressive table; non-domiciled individuals are taxed at 30%.
Limits
- $6,600 a year · Exempt band: no tax on net income up to US$6,600 (US$550 a month), in force from May 2025; before the reform the band ended at US$4,064.
- $9,142.86 a year · 10% rate band: net income from US$6,600.01 to this amount pays 10% of the excess over US$6,600 plus a fixed US$212.12.
- $22,857.14 a year · 20% rate band: net income from US$9,142.87 to this amount pays 20% of the excess over US$9,142.86 plus a fixed US$720; above it the 30% rate applies on the excess over US$22,857.14 plus a fixed US$3,462.86.
Tax residence
Article 16 treats income as obtained in El Salvador by its source; Decree 969 (March 2024) adds to Article 3 that sums obtained abroad from any foreign source, by domiciled or non-domiciled persons, are not income for the Law.
Visas
Rentista and pensioner temporary residents may not do remunerated work in El Salvador.
Other taxes
Employers use separate withholding tables (Executive Decree 10 of 2025). Their yearly recalculation table shows US$10,742.86 and US$24,457.14 as the upper band limits because the US$1,600 fixed deduction for salaried workers is built into those bands; the limits in this record are those of Article 37, applied to net income after deductions.
Checked against official sources on Change log
Special regime
Foreign-source income excluded from taxable income (Decree 969)
Tax relief
Details
- On: Foreign-source income and capital movements
Decree 969 (12 March 2024) excludes from "renta" all sums, capital movements, remuneration or emoluments obtained abroad from any foreign source, by domiciled or non-domiciled natural or legal persons.
Taxed on
Foreign-source income and capital movements
Who it applies to
- Natural persons, legal entities and entities without legal personality, domiciled or not in El Salvador.
Exclusions
- Salvadoran-source income remains taxable under the standard scale.
Tax residence
Applies whether or not the recipient is domiciled in El Salvador.
Visas
Applies to any resident status, including temporary rentistas and pensioners.
Checked against official sources on Change log
Special regime
El Salvador: foreign-source income excluded from income (Decreto 969 of 2024)
Tax relief
Details
- On: Foreign-source income of any recipient
Since the 2024 reform of art. 3 of the Ley del Impuesto sobre la Renta, values received in any form that were obtained abroad, including capital movements, remuneration and returns, nominally obtained or received by individuals, companies or entities domiciled or not in El Salvador from any kind of foreign source do not constitute income.
Taxed on
Foreign-source income of any recipient (domiciled or not) is excluded from the income tax base; Salvadoran-source income remains taxable under the ordinary rules.
Who it applies to
- Applies to natural persons, legal persons and entities without legal personality, domiciled or not in El Salvador (art. 3 no. 4 added by Decreto 969, in force eight days after publication in the Diario Oficial of 14 March 2024).
- No application or registration is stated in the decree.
Exclusions
- Salvadoran-source income remains taxable.
- Taxpayers who have taxed income and also receive these excluded values are exempted from the cost-and-expense proportion mechanism in art. 28 final paragraph.
- Decreto 969 repeals provisions of arts. 14-A, 16 and 27 that had taxed certain foreign securities returns, foreign financing income and foreign deposit interest of domiciled Salvadoran taxpayers.
Days in the country
- More than 200 days in calendar year · Natural persons residing temporarily or permanently in the country for more than 200 consecutive days in a calendar year are domiciled for tax purposes.
Tax residence
Domicile test comes from the 2020 DGII form instructions;.
Visas
Applies by tax treatment of the income, not by visa category.
Other taxes
Services used in El Salvador that originate abroad are listed as a separate taxable income line on the DGII form.
Checked against official sources on , some details partly verifiedChange log
Checked against official sources on Change log
El Salvador in pictures
Path to permanent residence · 1
- PR · Permanent residence — pensioner (Form F33)
Arriving in El Salvador: first steps
- Get health cover that works in El Salvador before or soon after you arrive.
- Secure a fixed address you can use for official correspondence and registration.
- Open a local bank account once you have your residence paperwork in order.
- Complete any required registration with the immigration authority for your route.
- Keep copies of your application forms and receipts in case you need them for renewal.
Questions people ask
How much do you need to invest for residency in El Salvador?
El Salvador has 1 investor route. Investor residence gives a first stay of 2 years that can be renewed.
Can I retire or live in El Salvador on my savings or pension?
El Salvador has 2 retirement or pay-to-stay routes. Pensioner residence asks for an income of at least $1,226.4 a month and gives a first stay of 1 year that can be renewed. Rentista residence asks for an income from $1,635.2 a month and gives a first stay of 1 year that can be renewed.
Can I move to El Salvador by starting a business?
El Salvador has 1 business or startup route. Business owner residence asks for an investment of at least $10,000 and gives a first stay of 2 years that can be renewed.
What work visas does El Salvador offer foreigners?
El Salvador has 1 work visa. Work residence gives a first stay of 2 years that can be renewed.
How do I get a student visa for El Salvador?
El Salvador has 1 student visa. Student residence gives a first stay of 1 year that can be renewed.
Can I join my spouse or partner in El Salvador?
Yes. El Salvador has 1 spouse visa. Spouse of a citizen gives a first stay of 2 years that can be renewed.
Does El Salvador have a special tax regime for new residents?
Yes: Foreign-source income excluded from taxable income (Decree 969). Decree 969 (12 March 2024) excludes from "renta" all sums, capital movements, remuneration or emoluments obtained abroad from any foreign source, by domiciled or non-domiciled natural or legal persons. It is separate from the visa and has its own conditions.
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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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