El Salvador capital gains tax calculator
El Salvador measures one thing: how long you held the asset. More than 12 months pays a flat 10%; 12 months or less adds the gain to your ordinary income and taxes it on the article 37 scale, 10% / 20% / 30%. Listed securities sit outside that test at a flat 10% whatever the holding period (article 14-A), digital assets are exempt, losses carry forward five years, and a first house of residence is exempt up to 723 minimum wages.
Work out the tax on a share, property, crypto or bitcoin disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, classifies each parcel on its own acquisition date, applies the article 14-A securities rate, the first-house ceiling and the digital-assets exemptions, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Ministry of Finance’s consolidated Income Tax Law and the sources each record cites.
Current rules
The rates behind the number
The capital gains tax by holding period, 2021 to 2027
| Tax year | Held more than 12 months | Held 12 months or less | Listed securities | Bitcoin | Other digital assets | First house of residence |
|---|---|---|---|---|---|---|
| 2021 | 10% | Added to income, article 37 scale | 10% (article 14-A) | Exempt from 7 September 2021 | General rules (the DL 643 exemption starts 2024) | Exempt up to 723 minimum wages |
| 2022 | 10% | Added to income, article 37 scale | 10% (article 14-A) | Exempt | General rules (the DL 643 exemption starts 2024) | Exempt up to 723 minimum wages |
| 2023 | 10% | Added to income, article 37 scale | 10% (article 14-A) | Exempt | General rules (the DL 643 exemption starts 2024) | Exempt up to 723 minimum wages |
| 2024 | 10% | Added to income, article 37 scale | 10% (article 14-A) | Exempt | Exempt | Exempt up to 723 minimum wages |
| 2025 | 10% | Added to income, article 37 scale | 10% (article 14-A) | Exempt | Exempt | Exempt up to 723 minimum wages |
| 2026 | 10% | Added to income, article 37 scale | 10% (article 14-A) | Exempt | Exempt | Exempt up to 723 minimum wages |
| 2027 (planning) | 10% | Added to income, article 37 scale | 10% (article 14-A) | Exempt | Exempt | Exempt up to 723 minimum wages |
Rules and exemptions
| Rule | Value |
|---|---|
| Net capital gain, held more than 12 months after acquisition | 10% of the gain (article 42 of the Income Tax Law) |
| Held 12 months or less | Added to ordinary net taxable income and taxed on the article 37 scale: 10% / 20% / 30% |
| The 12-month edge | The period runs from the acquisition date to its anniversary inclusive, so a sale on the anniversary is still within the 12 months |
| Listed securities and financial instruments | 10% of the net gain whatever the holding period, settled separately from other income (article 14-A of the Income Tax Law); PwC lists a qualifying exchange-listed exemption and EY reports the plain 10%, but the primary statute has no such exemption, so none is applied here |
| Securities cost and losses | Article 14-A prescribes weighted-average cost for titles of the same kind and limits a securities loss to offsetting capital gains from securities or other goods in the year or the next five years; this calculator matches parcels first in, first out, a disclosed modelling limit |
| Bitcoin | Exempt from capital gains tax from 7 September 2021, the Bitcoin Law's entry into force (article 5, Decreto Legislativo No. 57 of 2021); a 2021 disposal before that date is outside it |
| Other digital assets | Exempt from any taxation under article 36(b) of the Digital Assets Issuance Law (Decreto Legislativo No. 643 of 2023, as reformed), applied here from the 2024 tax year; whether an offshore or unregistered token is covered remains unresolved |
| First house of residence | Exempt when the transaction value does not exceed 723 monthly minimum wages and the seller is not a habitual real-estate dealer (article 4 numeral 12) |
| Losses | Offset the year's capital gains, then carry forward five years against future capital gains only |
| Real-estate transfer tax (separate from CGT) | 3% of the taxable excess above the statutory exempt amount; the official copy states the amount in colones, so the current dollar equivalent needs a separate check |
| Filing | Form F-944 with the annual income return, due 30 April of the following year |
Source records retrieved 2026-09-19; each table links back to the authority page above. The 10% long-term rate, the article 14-A securities rate, the article 37 scale and the exemptions are the current consolidated law; the 2027 row is a planning assumption.
Questions
El Salvador capital gains questions
How much is capital gains tax in El Salvador?
A net capital gain on a non-habitual disposal pays a flat 10% when the asset is realized more than 12 months after acquisition (article 42 of the Income Tax Law). When it is realized within those 12 months, the net gain is added to your ordinary net taxable income and taxed on the article 37 scale, whose rates are 10%, 20% and 30%. The holding period therefore chooses between two rate structures rather than deciding whether the gain is taxed.
How are listed shares and securities taxed?
Outside that holding test. Article 14-A of the Income Tax Law taxes a resident individual's net capital gains from securities and other financial instruments at a flat 10%, settled separately from other income, whatever the holding period: a share sold in a week and a share held a decade pay the same 10%, and the gain never stacks on your income. This calculator applies that regime to its listed shares and funds card, keeps unlisted participations on the general article 42 rule, and matches parcels first in, first out rather than the weighted-average cost article 14-A prescribes for titles of the same kind. Secondary sources conflict on whether exchange-listed securities enjoy a further exemption (PwC lists one; EY reports the plain 10%); the primary statute carries none, so none is applied here.
When is a gain held more than 12 months?
The statute measures the period from the acquisition date and asks whether the asset was realized "dentro de los doce meses siguientes" (within the twelve months following). This calculator reads that window as running from the acquisition date to its twelfth-month anniversary inclusive: a sale on the anniversary itself is still within the twelve months and takes the ordinary scale, and only the following day pays the flat 10%. A FIFO-matched parcel is classified on its own acquisition date.
Are bitcoin and other digital assets taxed in El Salvador?
No. Article 5 of the Bitcoin Law (Decreto Legislativo No. 57 of 8 June 2021, in force from 7 September 2021) provides that bitcoin exchanges are not subject to capital gains tax, an exemption unchanged by the January 2025 reform of that law. Article 36(b) of the Digital Assets Issuance Law (Decreto Legislativo No. 643 of 2023, as reformed) separately exempts from any taxation the capital gain or ordinary income from the purchase, sale or any other transfer of digital assets, which this calculator applies from the 2024 tax year; a digital-asset disposal before those dates is taxed under the general rule. Whether an offshore or unregistered token is a covered digital asset is unresolved.
What is the capital gains tax rate in El Salvador?
El Salvador taxes the net capital gain of an individual under article 42 of the Income Tax Law (Ley de Impuesto sobre la Renta, Decreto Legislativo No. 134 of 18 December 1991), which reads: "EL IMPUESTO SOBRE LA RENTA A PAGAR POR LA GANANCIA NETA DE CAPITAL DE UNA O VARIAS TRANSACCIONES DETERMINADA CONFORME EL ARTÍCULO 14 DE ESTA LEY, SERÁ EL EQUIVALENTE AL DIEZ POR CIENTO (10%) DE DICHAS GANANCIAS, SALVO CUANDO EL BIEN SE REALICE DENTRO DE LOS DOCE MESES SIGUIENTES A LA FECHA DE SU ADQUISICIÓN, EN CUYO CASO LA GANANCIA NETA DE CAPITAL DEBERÁ SUMARSE A LA RENTA NETA IMPONIBLE ORDINARIA Y CALCULARSE EL IMPUESTO COMO RENTA ORDINARIA". A disposal realized more than twelve months after acquisition therefore bears the flat 10% rate, and one realized within those twelve months is added to the year's ordinary net taxable income and taxed on the article 37 scale: the holding period selects between two rate structures, it does not decide whether the gain is taxed at all. Sources: https://transparencia.mh.gob.sv/downloads/pdf/DC5811.pdf and https://taxsummaries.pwc.com/el-salvador/individual/income-determination
How is the 12-month holding period measured?
The statutory edge is the phrase "dentro de los doce meses siguientes a la fecha de su adquisición" (within the twelve months following the date of acquisition), set against article 42's third paragraph, which speaks of a transfer made "transcurridos los doce meses siguientes a la adquisición" (once the twelve months following acquisition have passed). The twelve-month period runs from the acquisition date to its twelfth-month anniversary inclusive, so a disposal on the anniversary itself is still within the twelve months and goes to the ordinary scale; only the following day is more than twelve months and pays the 10%. The calculator applies that convention. Source: https://transparencia.mh.gob.sv/downloads/pdf/DC5811.pdf
How is the gain computed?
The gain or loss of each transaction is the transaction value less the basic cost of the asset, the cost of the improvements made to preserve its value and the expenses necessary to carry out the transaction (article 14(1)); the basic cost of an asset acquired for value is its acquisition cost less admitted depreciation, and of an asset acquired by gift or inheritance the basic cost of the donor or the deceased (article 14(3)). Source: https://transparencia.mh.gob.sv/downloads/pdf/DC5811.pdf
How do capital losses carry forward?
Capital losses are deductible from capital gains; if the loss exceeds the gain, the balance may be used within the following five years against future capital gains, provided it is declared on the form the tax administration provides, and losses from operations other than those regulated in article 14 are never deductible (article 14(2)). A balance of loss from earlier years is subtracted from the current year's net capital gain (article 42, second paragraph). The provision authorises no offset against ordinary income beyond the capital-gain pool. Sources: https://transparencia.mh.gob.sv/downloads/pdf/DC5811.pdf and https://taxsummaries.pwc.com/el-salvador/individual/income-determination
Is bitcoin exempt from capital gains tax?
Bitcoin: article 5 of the Bitcoin Law (Ley Bitcoin, Decreto Legislativo No. 57 of 8 June 2021, published in Diario Oficial No. 110, Tomo 431, of 9 June 2021) provides that "LOS INTERCAMBIOS EN BITCOIN NO ESTARÁN SUJETOS A IMPUESTOS SOBRE LAS GANANCIAS DE CAPITAL" (bitcoin exchanges are not subject to capital gains tax). The exemption is unconditional and names bitcoin only; article 15 makes the law special and overrides any contrary provision. The law entered into force ninety days after its publication, on 7 September 2021. Article 5 survived the reform of the Bitcoin Law made by Decreto Legislativo No. 199 of 29 January 2025 (Diario Oficial No. 21, Tomo 446, of 30 January 2025, in force from 1 May 2025), which repealed articles 4, 8 and 9 and removed bitcoin's legal-tender status but left the capital-gains exemption of article 5 in place; the Ministry of Finance memorandum MH.UVH.DGT/002.072/2025 of 21 February 2025 records the reform and the switch of tax payments to US dollars from 1 May 2025, not a change to the exemption. Sources: https://www.asamblea.gob.sv/sites/default/files/documents/decretos/4B2D90B7-98D4-467D-8126-2E180D938095.pdf, the amended decree at https://www.asamblea.gob.sv/sites/default/files/documents/decretos/FC2C7E66-490B-4420-B8B5-221C2F2A4C28.pdf and https://www.asamblea.gob.sv/leyes-y-decretos/view/4530
Are digital assets other than bitcoin exempt?
Digital assets other than bitcoin: article 36(b) of the Digital Assets Issuance Law (Ley de Emisión de Activos Digitales, Decreto Legislativo No. 643 of December 2023, as reformed) provides that the capital gain or ordinary income obtained from the purchase, sale or any other transfer of digital assets, including the forgiveness of debts, is exempt from any taxation, and article 36(e) limits the law’s benefits where digital assets are exchanged for goods or services outside the cases of article 19. The calculator therefore exempts every digital asset on its crypto card from the 2024 tax year, the first full calendar year after the December 2023 decree, while bitcoin is separately exempt from 7 September 2021, the Bitcoin Law’s entry into force, under its article 5; a digital-asset disposal before those dates stays on the general article 42 fork. The captured sources do not state article 36’s day of entry into force, so the 2024 convention is the calculator’s reading pending confirmation by the Dirección General de Impuestos Internos, and whether an offshore or unregistered token is a covered digital asset also remains unresolved. Sources: https://cnad.gob.sv/wp-content/uploads/2024/08/DL-643-LEAD-con-Reformas-1.pdf and https://www.asamblea.gob.sv/sites/default/files/documents/decretos/FC2C7E66-490B-4420-B8B5-221C2F2A4C28.pdf
Is a first house of residence exempt?
Article 4 numeral 12 exempts "EL PRODUCTO, GANANCIA, BENEFICIO O UTILIDAD OBTENIDO POR UNA PERSONA NATURAL EN LA VENTA DE SU PRIMER CASA DE HABITACIÓN Y EL VALOR DE TRANSACCIÓN NO SEA SUPERIOR A SETECIENTOS VEINTITRÉS SALARIOS MÍNIMOS, SIEMPRE QUE NO SE DEDIQUE HABITUALMENTE A LA COMPRAVENTA O PERMUTA DE INMUEBLES". The provision names no sector's wage, so the calculator takes the industry, commerce and services monthly minimum wage, USD 365.00 through 31 May 2025 and USD 408.80 from 1 June 2025 under the National Minimum Wage Council's 12% increase, giving a ceiling of 723 times that wage: USD 263,895.00 to 31 May 2025 and USD 295,562.40 from 1 June 2025, carried into 2026 and 2027 pending a later decree. Sources: https://transparencia.mh.gob.sv/downloads/pdf/DC5811.pdf and https://www.mtps.gob.sv/2025/05/27/aprueban-incremento-del-12-al-salario-minimo-solicitado-por-el-gobierno-del-presidente-nayib-bukele/
Are securities taxed differently?
Securities: article 14-A of the Income Tax Law taxes at 10% the profits, dividends, interest and net capital gains a domiciled natural person obtains from investments in securities and other financial instruments, "LA CUAL SE LIQUIDARÁ SEPARADAMENTE DE LAS OTRAS RENTAS" (settled separately from other income), and its rules extend to non-natural taxpayers. The primary text states no twelve-month holding fork for this regime, so the calculator taxes its securities class (the listed shares and funds card: shares, funds and other securities traded on a regulated market) at the flat 10% whatever the holding period, outside the article 42 fork that still governs every other class; unlisted shares, stakes and participations stay on the general fork. Article 14-A also prescribes weighted-average acquisition cost for titles of the same kind and limits a securities loss to offsetting capital gains from securities or other goods in the year or the next five years; the calculator matches parcels first in, first out rather than weighted average (a disclosed modelling limit of the shared matcher), and nets a securities loss against securities gains first, then the year’s other capital gains, with the five-year carry. Secondary sources conflict on the scope: PwC’s individual summary lists a qualifying exemption for exchange-registered or exchange-traded stock and instruments and PwC’s corporate summary says the twelve-month rule does not apply to securities, while EY’s 2025-26 personal guide describes a domiciled individual’s securities and financial-instrument gains at 10%; the primary statute carries no exchange-listed exemption, so none is implemented, and the listed-market scope should be confirmed with the Dirección General de Impuestos Internos before filing. The 1992 regulations also still carry the older article 17 "media tasa" averaging method for gains on assets held several years. Sources: https://transparencia.mh.gob.sv/downloads/pdf/DC5811.pdf, https://taxsummaries.pwc.com/el-salvador/individual/income-determination, https://taxsummaries.pwc.com/el-salvador/corporate/income-determination and https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-gl-worldwide-personal-immigration-tax-guide-03-2026.pdf
Where are capital gains reported in El Salvador?
Capital gains and losses are reported on form F-944, filed together with the annual income-tax return. The Ministry's compliance notice for tax year 2025 required the income return (F-11) and the F-944 capital gain/loss report by 30 April 2026, and its notices for earlier years show the same following-year 30 April cycle. Source: https://www.mh.gob.sv/event/obligaciones-tributarias-129/