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Dec 20, 2011

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
 

 El Salvador - more data and information


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