Resources

The US State Dept 2026 ICS describes property rules: foreigners may buy real estate, with limits on rural land (reciprocity) and a 245-hectare cap per person; it recommends title due diligence with the CNR registry.

State coastal tourism development program in five phases; phase II (east) is financed by a US$106M IDB loan.

The 2005 Tourism Law grants projects declared of national tourism interest (min. US$25,000) exemptions from real-estate transfer tax, import duties and 10 years of income tax, among others.

Current terms could not be confirmed in an official source: please confirm with the official agency before making decisions.

Grants up to 10 years of income-tax and municipal-tax exemptions for investment in lodging, retail, housing, culture and building rehabilitation in San Salvador's Historic Center.

Decree in Diario Oficial No. 181 (Sept 24, 2024) exempting owners of new projects of 35+ floors from income tax for 15 years.

Current terms could not be confirmed in an official source: please confirm with the official agency before making decisions.

Regime for free-zone developers, operators and users with exemptions from duties, VAT, income and municipal taxes; amended by DL 493 (Diario Oficial 243, Dec 23, 2025).

Project announced in 2021, to be funded by a bitcoin-backed 'Volcano Bond'. It is stalled: as of October 2026 there is no documented groundbreaking and no bond has been issued.

SSF-regulated closed-end funds investing in real estate and traded on the BVES, e.g. Atlántida Progresa+ (Atlántida Capital) and Hencorp Growth, Blue Whale and Commercial Properties (Hencorp Gestora).

Closed-end funds financing real-estate (housing) development under SSF supervision.

Securitization vehicles issued by licensed securitizers (Hencorp Valores, Ricorp, Atlántida Titularizadora) and traded on the BVES; some are real-estate backed, e.g. FTI Briko 01.

State mortgage lender with programs such as Casa Joven, Casa Mujer, Vivienda en Altura and Vivienda Cercana (Salvadorans abroad and remittance recipients).

Housing policy ministry.

Investment and Export Promotion Agency (created by DL 753 of 2023, replacing the previous agency). It promotes software, aerospace, auto parts, tourism infrastructure, pharma and medical devices, bitcoin and digital assets, electrical components, and food and beverage.

INVEST document (April 2024) summarizing free zones, international services, innovation/tech manufacturing, digital assets, renewables, Historic Center, hydrocarbons, legal stability, income tax, VAT and repatriation incentives.

Incentives (duty, VAT, income and municipal tax exemptions) for service parks and centers: logistics, call centers, IT, R&D, medical, financial, aircraft maintenance and more; amended January 2026 per the ICS.

15-year exemptions from income, municipal, capital-gains taxes and duties for software, cloud, AI, cybersecurity, tech-equipment manufacturing, new energy and R&D.

The 2026 ICS reports new rules: Investment Expansion Promotion Law (Jan 2026), Special Regime for High-Value Investments (Aug 2025), Investment Banking Law (Aug 2025) and Private Alternative Investment Funds Law (Oct 2025); an April 2026 reform removed the 3% capital-gains withholding for foreign investors in local securities.

Current terms could not be confirmed in an official source: please confirm with the official agency before making decisions.

Allows legal-stability contracts that lock in tax, customs and immigration conditions for new or expanded investments.

The Special Public-Private Partnerships Law remains in force; only one PPP has closed (the airport cargo terminal). The new Public-Private Alliances Law is a bill, not an approved law: it is under discussion in a legislative committee.

Local stock market: to invest, you open an account with an SSF-authorized brokerage, and securities are held at CEDEVAL. The BVES lists market participants on its website.

Short-term Treasury bills that the Ministry of Finance places through competitive auctions on the stock exchange. For the fourth quarter of 2026, Executive Agreement 1777-2026 (September 25, 2026) authorizes up to US$300 million, issued at a discount, in minimum denominations of US$100 or multiples, maturing in no more than 360 days. Each auction's terms are published by the BVES.

El Salvador issues sovereign bonds in international markets and has a 40-month economic program with the IMF (Extended Fund Facility, approved in February 2025).

2023 law (DL 643) regulating digital-asset issuers and service providers, supervised by the National Digital Assets Commission (CNAD); includes tax exemptions.

The January 2025 reform (DL 199) ended mandatory acceptance of bitcoin: acceptance is now voluntary between private parties and the state limits its use. The US dollar is the legal tender.

Official program announced in 2023 (adoptingelsalvador.gob.sv) offering residency or citizenship linked to a bitcoin or USDT contribution. Amounts and terms are not in readable official sources; confirm with the official agency.

Current terms could not be confirmed in an official source: please confirm with the official agency before making decisions.

The Special Diaspora Benefits Law allows duty-free import of household goods (up to US$100,000), work tools (up to US$100,000) and two vehicles; the Foreign Ministry runs 'El Salvador +' with investment and financing services.

The Renewable Energy Fiscal Incentives Law exempts new renewable plants from duties and income tax. No new long-term auction has been announced for 2026; the last documented is DELSUR-CLP-RNV-1-2018 (28 MW). SIGET regulates self-generation and net injection.

MAG runs agricultural policy; the Salvadoran Coffee Institute (ISC, formerly the Coffee Council) handles coffee export registrations and permits. INVEST promotes food and beverage.

CONAMYPE supports micro and small businesses; the Innovation Secretariat runs digital programs; the CNR offers online company registration (Crea Empresa).

Official investment and export promotion agency.

Qualifies beneficiaries of free-zone, international-services and innovation regimes.

Macroeconomic statistics and financial regulation.

Supervises banks, securities, funds and securitizers; lists authorized entities.

Local exchange: issuers, funds, securitizers and LETES/CETES results.

Central securities depository.

Digital-asset regulator; legal framework.

Government bitcoin office.

Fiscal policy, LETES/CETES auctions, tax administration.

Chamber of Commerce and Industry.

American Chamber of Commerce.

Salvadoran Construction Industry Chamber.

Annual investment climate report.

El Salvador commercial guide.

World Bank country page.

IDB country office page.

Official publisher of laws and decrees.

Texts of current laws and amendments.

Property and commercial registry.

Step-by-step investment procedures.

Residency and visas for investors.

Requirements for tourism-interest projects.