El Salvador
Pioneered Bitcoin adoption as legal tender in 2021. Under IMF pressure, Bitcoin acceptance became voluntary in early 2025, but crypto capital gains remain 0% tax-free. Special tech innovation exemptions and Freedom Visa ($1M BTC) still active.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
CARF Status
Not yet committed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
0%
Mining
0%
DeFi
0%
NFTs
0%
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
All crypto gains tax-free
Regulation & Residency
Regulatory Body
National Bitcoin Office; Central Reserve Bank
Residency Requirement
3 BTC for permanent residency; $1M for 'Bitcoin Citizenship'
Reporting Requirements
Minimal
Citizenship & Residency Path
Freedom Visa via $1M BTC donation or Bitcoin investment; fast-track citizenship possible
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →As of 2025, Bitcoin is no longer legal tender in El Salvador following IMF-backed reforms, though it remains widely used and not subject to capital gains tax
- →No wealth, inheritance, donation, or exit taxes
- →Special crypto company licenses with full exemption from income tax, VAT, and capital gains
- →Lightning Network infrastructure via Chivo wallet
- →IMF pressure may lead to future regulatory changes
Living & Lifestyle
Cost of Living
Very Low
Banking Access
Low-Moderate
Quality of Life
Moderate
Lifestyle Scores