Fiscal Radar: 2026 Tax Haven Guide
Fiscal Radar: 2026 Tax Haven Guide
2026 Tax Haven Guide
On September 29, the Orientation Guide was published to facilitate the identification of countries, states, or territories with preferential tax regimes and tax treatment for the 2026 fiscal year. This guide will be in effect from January 1 to December 31, 2026.
Key Highlights of the Guide:
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The following U.S. states remain classified as jurisdictions with zero taxation: South Dakota, Delaware, Florida, Nevada, Texas, Washington, and Wyoming.
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The territories removed from the list of low or zero-tax jurisdictions are: Slovenia, Union of the Comoros, Norfolk Island, Sint Maarten.
The territory added to the list is: Ascension Island. -
The guide continues to follow Article 62-A of the Tax Code, which states that any country not listed in the guide but with an income tax rate lower than 80% of the rate applicable in El Salvador (22% for legal entities and 16% for individuals) should be considered as having a preferential tax regime.
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It also maintains the provision that the following types of entities are considered to operate under preferential tax regimes: Holding companies, International Company Headquarters (SEM), International Trusts, Limited Liability Companies (LLC), International Business Corporations (IBC), and similar entities.
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The guide still allows taxpayers to request a case-by-case review by the Ministry of Finance, provided they can demonstrate that the income tax paid exceeds 80% of the tax that would be payable in El Salvador.
It is essential to review the full content of the Guide to identify the necessary measures for compliance and to avoid tax-related contingencies.
The complete document is available on the Ministry of Finance’s website or can be accessed directly via the following link:700-DGII-GTR-2024-007-1.pdf