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El Salvador Salary Calculator 2026 - ISR + AFP + ISSS

Free El Salvador salary calculator (2026, USD): estimate take-home pay for employees and the self-employed. ISR withholding 10/20/30% with the USD 550/month exemption, plus AFP pension and ISSS. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - El Salvador (2026)

Educational model - not a Hacienda assessment, not a tax return, not tax advice. Currency USD (El Salvador is dollarized).

Employee (ISR + AFP + ISSS)

  • ISR is withheld monthly via a step table (fixed quota + marginal rate on the excess), Decreto Ejecutivo No. 10: 0% up to USD 550.00; 10% to 895.24 (fixed 17.67); 20% to 2,038.10 (fixed 60.00); 30% above (fixed 288.57). The effective monthly exemption is USD 550 (not the USD 4,064 figure, which is only the annual schedule's internal "excess over" base).
  • The taxable base is gross minus AFP and ISSS employee contributions.
  • AFP (pension): employee 7.25% + employer 8.75%, capped at a monthly contributory salary of USD 7,045.06 (2026).
  • ISSS (health): employee 3% + employer 7.5%, capped at USD 1,000/month (max employee USD 30). Employer also pays INSAFORP 1% (training levy, >= 10 workers).

Sources: Ministerio de Hacienda - Decreto No. 10, PwC - El Salvador individual taxes.

Self-employed (servicios profesionales)

  • Independent professionals settle ISR on annual net income (gross receipts minus allowable expenses) via the Ley de ISR Art. 37 schedule (step table): exempt up to USD 6,600; 10% to 9,142.86; 20% to 22,857.14; 30% above.
  • A 10% advance withholding applies to professional-service payments and is credited against the annual ISR. AFP and ISSS are voluntary for independents (no mandatory deduction).

PwC - El Salvador (Ley de ISR Art. 37).