The government of El Salvador approved a number of special and temporary tax and other tax and other laws between 14 March and 21 March 2020 as part of the measures in response to the Coronavirus (COVID-19) pandemic. The measures include an extension to the 2019 annual income tax payment deadline (but no extension to the annual income tax return filing deadline) for small taxpayers and taxpayers in certain sectors.
The deadline for paying income tax for the 2019 tax year is extended from 30 April until 31 May 2020 for taxpayers in the tourism sector, whose tax liability is equal to or less than $25,000 without any interest, surcharges, or penalties.
The date for making the corporate income tax payment is extended for 30 days (to 31 May 2020) without a penalty or interest being imposed regarding taxpayers that have a tax liability of less than $10,000.
For taxpayers that are engaged in providing at least two of the telecommunications services may request installment payments (up to 8) cancelling the first installment of 10% in the month of May 2020.
