El Salvador Cuts Residency Requirement to 90 Days, Offers 0% Tax on Bitcoin Gains

El Salvador's new tax reform eliminates capital gains tax on Bitcoin, exempts foreign-source income, and cuts the physical residency requirement to just 90 days per year, positioning the country as a competitive tax haven for crypto investors and remote workers.

• Decreto 531, effective March 31, 2026, reduced the residency requirement from 9 months to 90 days per year for temporary residents.
• No capital gains tax on Bitcoin under the Bitcoin Law, plus no wealth, inheritance, or gift taxes.
• Foreign-source income is 0% taxed for both residents and non-residents under the territorial tax system.
• Qualifying tech businesses in free zones can access 15 years of corporate tax exemptions including no income tax, VAT, or import duties.
• The reform targets entrepreneurs, investors, and remote professionals, building on the country's dramatic security improvements under Bukele.

Coinporta summarises news for fast scanning. Full reporting belongs to the source.

Last updated 12 Jun 2026