🇸🇻 BITCOIN LEGAL TENDER STATUS
El Salvador — Special Tax Regime
Status
Active
Effective From
Sep 7, 2021
📋 DETAILS
Summary
Bitcoin is legal tender in El Salvador since September 2021. Bitcoin transactions are exempt from capital gains tax.
Eligibility
All individuals and businesses transacting in Bitcoin in El Salvador.
Benefits
0% capital gains tax on Bitcoin transactions. Permanent residency available for Bitcoin investors (3 BTC investment).
Requirements
Transactions must be in Bitcoin. Standard reporting requirements may still apply.
Limitations
Volatility risk. Adoption varies. Other crypto assets may not have same treatment. IMF pressure to modify.
Income Types Covered
Capital gains from Bitcoin transactions.
Duration Details
Permanent (by law).
💰 FINANCIAL
Flat Rate
0.0%
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
30.0%
Corporate Tax
30.0%
IVA
13.0%
Capital Gains
10.0%
Treaty Count
1
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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