Eternity Law International News Gambling license in El Salvador

Gambling license in El Salvador

January 28, 2020

El Salvador is a country on the Pacific coast of Central America. It has an attractive financial performance. Licensing of gambling in El Salvador is carried out regularly.

The development strategy is based on a policy of openness to international trade and investment. Therefore the state has an open attitude to foreign direct investment.

Licensed services
Timeline: within seven weeks.

Minimum start-up capital: US $ 2,000. Companies with such capital are subject to a registration tax of US $ 11.40.


The most common legal entity in El Salvador is a Limited Liability Company (LLC).

It is important to note that the corporate income tax rate in El Salvador is 30% and is levied on the total income of the company.

However, corporate income tax is based on a territorial principle and applies to goods located in El Salvador, activities and capital investments, as well as any services provided in the country.

Although there are no restrictions on the citizenship or place of residence of a shareholder, it is important to take into account that a special withholding tax rate of 25% applies when paying dividends, interest and royalties to a resident.


  1. Small amount of starting capital.
  2. Online gambling is not regulated in El Salvador.
  3. The jurisdiction is not blacklisted.

How to start a gambling business in El Salvador


  1. At least 1 director (individual, no restrictions on citizenship or place of residence).
  2. At least 2 Shareholders (natural or legal person, no restrictions on citizenship or place of residence).


  • income tax – 30%;
  • tax “Pago a Cuenta” – 1.75% (paid monthly as an advance payment of corporate income tax);
  • value added tax (VAT) – 13%;
  • non-resident income tax:
  1. Non-resident: 5% on dividends, 20% on interest, 20% on royalties.
  2. Non-resident with no tax benefits: 25% on dividends, 25% on interest, 25% on royalties.

Accounting and auditing requirements

  1. The company is obliged to conduct an external audit.
  2. Annual financial statements to the Chamber of Commerce.
  3. Annual tax audit depending on the company’s income.

A local office is a must.

A registered representative is required. The company must appoint a local administrator who will represent its interests in the tax office of El Salvador, it can be a resident or a foreigner residing in El Salvador.

A secretary is required.

Company name.

  1. The letters are the Latin alphabet.
  2. Must contain the words “Limited Liability Company” or the abbreviation “LLC”.
  3. Do not use the names of state bodies and local self-government bodies in the title.
  4. The name of the company should not contradict moral norms, and also should not be misleading regarding the organizational and legal form, scope of activity.
  5. Do not use names of existing companies or identical to them.
  6. The Registrar has the right to reject any name that it considers inappropriate or contrary to the public interest.


To obtain permission to gamble online in El Salvador, you must do the following:

  • apply for a company name reservation;
  • submit an application to the Ministry of Finance for obtaining the registration numbers of the payer of income tax (NIT) and value added tax (IVA);
  • registration at the city hall;
  • registration with the Main Department of Statistics and Population Census;
  • registration with the Chamber of Commerce;
  • opening a bank account.

Required documents

To obtain a permit for a gambling business in El Salvador, you must provide the following documents:

  • a notarized copy of a valid passport (of each director or shareholder);
  • a notarized copy of the document confirming the residential address (for example, the utility bill for each director);
  • Taxpayer identification card (NIT) – for each shareholder (if any);
  • bank statement (of each director);
  • two letters of recommendation from attorneys (for each director or shareholder);
  • detailed resume with the date and signature of the applicant (for each director or shareholder);
  • Diploma of Higher Education
  • certificate of no criminal record.

If the shareholder is a legal entity (company), it is necessary to present:

  • a certified copy of the company registration certificate;
  • list of shareholders;
  • a copy of the latest annual / financial report;
  • apostilled certificate of reliability (good condition).

As an additional precaution, government agencies may require the presentation of original documents confirming the source of income.

Additional documents can be requested by the secretariat or local bank at any time to verify and validate specific information.

All documentation is provided in English. If the documents are not in English, then they must be accompanied by a notarized translation. For more information, please contact the specialists of Eternity Law International.

You can see our current offers in the categories “Cryptocoins and licensing of cryptocurrency operations”, “Ready-made companies”, “Banks for sale” and “Licenses for sale”.

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