El Salvador's annual (2025) list of low- and no-tax jurisdictions totals 101 jurisdictions.Transactions with individuals or entities incorporated, domiciled or located in tax havens must comply with the arm's-length principle.Payments or amounts from taxpayers domiciled in El Salvador and credited to individuals or entities located in tax havens are generally subject to an increased withholding tax rate of 25%.  El Salvador's Tax Authority has issued its annual guide on transactions with tax havens, which sets out a list of countries, states and territories that are considered to be preferential tax regimes, low- or no-tax jurisdictions, or tax havens for Salvadoran...