El Salvador: 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 fact. The Agreement further requires El Salvador to refrain from measures that discriminate against US digital services or products distributed digitally.