On 15 December 2015, the Salvadoran government issued Executive Decree No. 95, which sets the individual income tax bracket thresholds for 2016. The brackets and rates are as follows:

• up to USD 5,664.00 - 0%
• over USD 5,664.00 up to 10,742.88 - 10%
• over USD 10,742.88 up to 24,457.20 - 20%
• over USD 24,457.20 - 30%

The new brackets are effective 1 January 2016.