El Salvador: Digital services tax provisions in El Salvador-United States Agreement on Reciprocal Trade
Progress
Current status
adopted
29 Jan 2026 adopted
Scope
Implementers
El Salvador
United States of America
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
bi- or plurilateral agreement
Timeline of events
El Salvador and United States adopted Agreement on Reciprocal Trade including digital services tax provisions
On 29 January 2026, El Salvador and the United States signed the Agreement on Reciprocal Trade. Under Article 3.1, El Salvador is prohibited from imposing digital services taxes, or similar taxes, that discriminate against US companies in law or in …
SourceEvent type
treaty
Action type
adoption
Government branch
executive
Government body
central government