El Salvador lists low- and no-tax jurisdictions for 2026, with related tax rules and treaty guidance.
El Salvador’s Ministry of Finance ( MOF) issued guidance MH.UVI.DGII/006.002/2025 on countries considered to have preferential tax regimes with low or no taxation on 29 September 2025.
The guidance outlines applicable tax rules—including transfer pricing, withholding, and deductions—and notes relevant tax treaties. Taxpayers can seek clarification on cases not explicitly covered, including jurisdictions not listed.
The guide identifies jurisdictions and territories regarded as low- or no-tax regions for the 2026 fiscal year.
| Low-Tax Jurisdictions/Territories | No-Tax Jurisdictions/Territories |
| 1. Albania | 1. Anguilla |
| 2. Andorra | 2. Aruba |
| 3. Armenia | 3. Bahamas |
| 4. Azerbaijan | 4. Bahrain |
| 5. Azores Islands (Portugal) | 5. Belize |
| 6. Barbados | 6. British Virgin Islands |
| 7. Bermuda | 7. Brunei |
| 8. Bosnia and Herzegovina | 8. Campione D’Italia (Italy) |
| 9. Botswana | 9. Cayman Islands |
| 10. Bulgaria | 10. Curacao |
| 11. Cambodia | 11. Delaware (US) |
| 12. Cook Islands | 12. Florida (US) |
| 13. Croatia | 13. Grenada |
| 14. Cyprus | 14. Guernsey |
| 15. Czech Republic | 15. Isle of Man |
| 16. Estonia | 16. Jersey |
| 17. Georgia | 17. Liberia |
| 18. Gibraltar | 18. Marshall Islands |
| 19. Hong Kong | 19. Monaco |
| 20. Hungary | 20. Montserrat |
| 21. Iceland | 21. Nevada (US) |
| 22. Ireland | 22. Qeshm (Iran) |
| 23. Kazakhstan | 23. Saint Helena, Ascension, and Tristan da Cunha |
| 24. Kosovo | 24. Saint Kitts and Nevis |
| 25. Kuwait | 25. Saint Lucia |
| 26. Kyrgyzstan | 26. Saint Vincent and the Grenadines |
| 27. Labuan (Malaysia) | 27. Samoa |
| 28. Latvia | 28. Seychelles |
| 29. Lebanon | 29. South Dakota (US) |
| 30. Liechtenstein | 30. Texas (US) |
| 31. Lithuania | 31. Trinidad and Tobago |
| 32. Luxembourg | 32. Turks and Caicos Islands |
| 33. Macau | 33. U.S. Virgin Islands |
| 34. Maldives | 34. United Arab Emirates |
| 35. Malta | 35. Vanuatu |
| 36. Mauritius | 36. Washington (US) |
| 37. Moldova | 37. Wyoming (US) |
| 38. Montenegro | |
| 39. Nauru | |
| 40. Netherlands | |
| 41. North Macedonia | |
| 42. Oman | |
| 43. Palau | |
| 44. Paraguay | |
| 45. Poland | |
| 46. Puerto Rico | |
| 47. Qatar | |
| 48. Romania | |
| 49. San Marino | |
| 50. Saudi Arabia | |
| 51. Serbia | |
| 52. Singapore | |
| 53. Switzerland | |
| 54. Taiwan | |
| 55. Thailand | |
| 56. Timor-Leste (East Timor) | |
| 57. Turkmenistan | |
| 58. Ukraine | |
| 59. Uzbekistan | |
| 60. Vietnam |
