El Salvador has set the annual interest rate on delinquent tax payments at 7.90% from 1 August 2026, rising to 11.90% after 60 days of non-payment through 31 January 2027.
El Salvador’s Ministry of Finance has announced new interest rates for delinquent tax payments through an official notice issued on 31 July 2026. The announcement applies articles 1 and 3 of Legislative Decree No. 720, dated 24 November 1993.
This decree was published in Official Gazette No. 1, Volume 322 on 3 January 1994.
Standard interest rate
The average interest rate applied to tax payments in arrears runs from 1 August 2026 through 31 January 2027 at 7.90% annually.
Penalty interest rate
Sixty days after the obligation’s due date passes, the interest rate increases to 11.90% annually. This higher rate applies to all outstanding tax obligations that remain unpaid beyond the 60-day grace period.
The rates take effect from 1 August 2026 and remain in effect through 31 January 2027.
