El Salvador Zero Capital Gains on Bitcoin
El Salvador's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.
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Key Details
Stay Requirements
Special/zero tax regime: benefiting requires becoming a tax resident; the standard test is 183 days physical presence per year
medium confidenceHighlights
- Zero capital gains tax on Bitcoin
- Attracts crypto investors
- No minimum stay requirement
- Simplified tax regime
- Encourages foreign investment
The catch
- You have to actually live there. At least 183 days a year in-country — this becomes your main home, not a paper residency.
- Stays temporary. There's no built-in path to permanent residence — you'd need another route to settle for good.
Auto-summarised from the data we hold — always confirm specifics on the official page.
What could change
Changes in government policy could affect the tax regime.
Tax Notes
El Salvador has a zero capital gains tax on Bitcoin, treating it as a non-taxable asset.