El Salvador Inheritance-Inheritance tax and law

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El Salvador

Inheritance

Feb 18, 2009

Inheritance tax and law

INHERITANCE
Inheritance is taxed in El Salvador at the standard income tax rates. The following people are subject to tax in El Salvador:

Estate of a deceased person, provided that the succession procedures are carried on in the country
Majority of the heirs of the estate are El Salvadorian residents
The assets or properties are located in El Salvador

INCOME TAX
TAX BASE, SVC (US$)	TAX RATE
Up to 22,000 (US$2,514)�	0%
22,000 � 80,000 (US$9,143)	10% on band over US$2,514
80,000 � 200,000 (US$22,875)	20% on band over US$9,143
Over 200,000 (US$22,875)	30% on all income over US$22,875
Source: Global Property Guide

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