What changed in El Salvador

Foreign-source gains on any crypto asset are exempt too, not just Bitcoin

Crypto tax and legal status

Foreign-source income is 100% tax-exempt, resident or not

Personal income tax

As a passive holder, your crypto position is cleanly exempt

Crypto tax and legal status

Active trading income sourced locally has no clear tax guidance

Crypto tax and legal status

Bitcoin capital gains are taxed at 0%

Crypto tax and legal status

Bitcoin's legal-tender status changed in January 2025 - the exact label is contested

Crypto tax and legal status

A local company is taxed only on Salvadoran-source income, same as individuals

Moving your company

Incorporate a local SA de CV - full foreign ownership is permitted

Moving your company

No wealth, inheritance, gift or entry/exit charge on becoming a resident

Leaving home: exit tax and ties

Dual nationality is protected for Salvadorans by birth, not automatically for naturalizers

Permanent residency and citizenship

The Freedom Visa offers citizenship eligibility in 2-4 months

Permanent residency and citizenship

Naturalization takes 1, 2 or 5 years depending on nationality and marriage

Permanent residency and citizenship

Temporary residents must keep at least 90 days of presence per year

Residency routes

The Freedom Visa buys lifelong residence with a USD 1M crypto contribution

Residency routes

The Investor Visa route runs through a registered investment or local company

Residency routes

Rentista and Pensionado are the standard self-funded residency routes

Residency routes

Plan on private care - public cover is not available to visitors

Healthcare coverage

No totalization agreement - your home country's rules decide everything

Social security

Your pension periods aggregate, and postings under 24 months can stay on home coverage

Social security

Local Salvadoran employment brings ISSS and AFP contributions

Social security

No Salvadoran social security duty for a remote worker paid from abroad

Social security

Spanish tax residents get treaty protection - everyone else relies on the exemption alone

Personal income tax

Salvadoran-source income is taxed even though foreign income is not

Personal income tax

A secondary test can trigger domicile regardless of day count

Tax residency

Past 200 days you may cross the tax domicile threshold - if the presence was consecutive

Tax residency

Under 200 days, you do not trigger Salvadoran tax domicile on the day-count test

Tax residency

Local employment or local clients is prohibited on visitor, Nomad or Rentista status

Right to work

Remote work for a foreign employer is explicitly permitted on Nomad or Rentista status

Right to work

Remote work on a tourist stay is grey but widely tolerated

Right to work

Visa requirement for your nationality is not confirmed

Immigration and visa

Past 180 days you need a DGME extension or a residence permit

Immigration and visa

A DGME extension is available if you need to stay past 180 days

Immigration and visa

Visa-free entry for up to 180 days

Immigration and visa