El Salvador's Ministry of Finance has published General Guide DG-02/2020, which includes the list of jurisdictions and territories that are considered tax havens for tax purposes for the 2021 fiscal year, including low and no tax jurisdictions/territories. In general, payments made to recipients domiciled in a listed jurisdiction/territory are subject to an increased withholding tax of 25%. In certain cases, payments to entities under a particular preferential tax regime will be subject to i…