Crypto tax in El Salvador

How is cryptocurrency taxed in El Salvador?

Cryptocurrency is classified as taxed_special. Long-term gains are exempt from tax.

Common questions

Is there a capital gains tax on crypto in El Salvador?
El Salvador has a 10% capital gains tax. However, long-term crypto gains are exempt.
What is the headline crypto tax rate in El Salvador?
The headline rate for crypto is 0%, with long-term gains being exempt.

El Salvador is crypto-friendly.

Treatment
taxed under a special / mixed regime
Long-term
Tax-free
Headline rate
0%

For an individual relocating to El Salvador, gains on Bitcoin (and, in practice, other cryptocurrencies) are not subject to capital gains tax, so crypto profits are effectively tax‑free regardless of holding period.

““Artículo 5.- Las ganancias de capital que se originen de la negociación o intercambio de bitcoin no estarán sujetas a impuestos de conformidad a lo establecido en el presente decreto.”” Ministerio de Hacienda de El Salvador / Asamblea Legislativa (Ley Bitcoin, Diario Oficial)

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.