El Salvador vs Gibraltar
Corporate Tax Comparison
Time of Update: El Salvador: 4/05/2026 / Gibraltar: 4/05/2026
Compare El Salvador and Gibraltar corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
El Salvador vs Gibraltar Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
El Salvador
Gibraltar
General CIT Rate:
30%
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
CIT Return Due Date:
April 30
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Payment Due Date:
April 30
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
CIT Estimated Payment Due Date:
"During the first ten working days of the following month."
CIT Estimated Payment Due Date:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
Withholding Tax (WHT)
El Salvador
Gibraltar
Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
El Salvador
Gibraltar
General Capital Gain Tax Rate:
10 or 30
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
El Salvador
Gibraltar
Composite Effective Average Tax Rate:
27.49%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
18.93%
Composite Effective Marginal Tax Rate:
N/A
