El Salvador vs Panama
Corporate Tax Comparison
Time of Update: El Salvador: 4/05/2026 / Panama: 4/04/2026
Compare El Salvador and Panama corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
El Salvador vs Panama Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
El Salvador
Panama
General CIT Rate:
30%
General CIT Rate:
25
CIT Return Due Date:
April 30
CIT Return Due Date:
Three months after the end of the fiscal year.
CIT Payment Due Date:
April 30
CIT Payment Due Date:
Tax payments must be made within three months after the end of the respective accounting period.
CIT Estimated Payment Due Date:
"During the first ten working days of the following month."
CIT Estimated Payment Due Date:
6 months, 9 months, and 12 months after the end of the tax year.
Withholding Tax (WHT)
El Salvador
Panama
Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
5, 10 - 20/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5, 10 - 20/12.5/12.5
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
El Salvador
Panama
General Capital Gain Tax Rate:
10 or 30
General Capital Gain Tax Rate:
Return on investment sees Panama Company tax summary.
Effective Tax Rate (ETR)
El Salvador
Panama
Composite Effective Average Tax Rate:
27.49%
Composite Effective Average Tax Rate:
23.33%
Composite Effective Marginal Tax Rate:
18.93%
Composite Effective Marginal Tax Rate:
18.47%
