Taxable remuneration
This is the table's starting point after excluding non-taxable items and allowed deductions.
Withholding calculator
Every deduction from your pay.
Estimate pension, ISSS and income tax against the official table for your pay frequency, or check your payslip to see where each difference comes from.
✓El Salvador rules · Sources verified on 14 August 2026
01
Pay details
Permanent services and a domiciled individual
i
The $1,600 fixed deduction applies to employees with annual amounts of $9,100 or less.
Monthly
Estimated take-home pay$764.30Applied band: 2 · 10%
Income-tax withholding$43.45
Pension contribution$65.25
ISSS contribution$27.00
Table tax base$807.75
Taxable remuneration before fixed deduction$807.75−Prorated tax deduction$0.00Reduces the income-tax base; it is not taken from pay.=Table tax base$807.75
Renta obtenida for the year, for the $9,100 limit$10,017.00annualised from the period
DECRETO EJECUTIVO 10/2025
Official PDF ↗Official table for monthly
| From | To | % | Excess over | Fixed amount |
|---|---|---|---|---|
| $0.01 | $550.00 | No withholding | — | — |
| $550.01 | $895.24 | 10% | $550.00 | $17.67 |
| $895.25 | $2,038.10 | 20% | $895.24 | $60.00 |
| $2,038.11 | And above | 30% | $2,038.10 | $288.57 |
June and December recalculation tables
In June and December, employers recalculate using cumulative taxable remuneration and subtract prior withholding. These are the two tables that recalculation uses.
June · January-June cumulative
| From | To | % | Excess over | Fixed amount |
|---|---|---|---|---|
| $0.01 | $3,300.00 | No withholding | — | — |
| $3,300.01 | $5,371.44 | 10% | $3,300.00 | $106.20 |
| $5,371.45 | $12,228.60 | 20% | $5,371.44 | $360.00 |
| $12,228.61 | And above | 30% | $12,228.60 | $1,731.42 |
December · annual cumulative
| From | To | % | Excess over | Fixed amount |
|---|---|---|---|---|
| $0.01 | $6,600.00 | No withholding | — | — |
| $6,600.01 | $10,742.86 | 10% | $6,600.00 | $212.12 |
| $10,742.87 | $24,457.14 | 20% | $10,742.86 | $720.00 |
| $24,457.15 | And above | 30% | $24,457.14 | $3,462.86 |
Why does another calculator give me a different result?
Until April 2025, literal e) of Decree 95/2015 said the tables already "contain" the $1,600 deduction, so there was nothing to subtract separately and withholding began at a gross of $612.82. Decree 10/2025 reversed it: its literal e) is headed "Deductions not incorporated" and states that the band II figures do not contain it, "therefore, for the purposes of applying the respective withholding they must be considered in the corresponding calculation". With that deduction, someone earning up to $758.33 a month withholds nothing — which is the right answer, because their $9,100 a year, less contributions and less the $1,600, falls under the $6,600 exempt under article 37, so their annual return settles at zero. A calculator that skips it withholds roughly $306 a year they would then have to claim back. Many payrolls in the country still follow the older rule, so the deduction you actually see may well be the other one.
LOANPILOT TAX 101
The deductions that make up take-home pay
Income tax is not applied directly to gross pay. Contributions and the period's taxable base come first.Pension contribution
The 7.25% employee contribution is taken from pay and reduces remuneration subject to the tax table.
ISSS contribution
The employee contributes 3% up to the applicable ceiling; earnings above it do not increase this deduction.
Income-tax withholding
It uses progressive bands, with a cumulative employer recalculation in June and December.