El Salvador Lowers Temporary Resident Requirement to 90 Days, Offers 0% Tax on Foreign Income and Bitcoin Gains

According to Bitcoin Magazine, El Salvador lowered the residency requirement for temporary residents from 9 months to 90 days per year as of March 31, 2026, as part of efforts to attract high-net-worth foreign talent and capital. The adjustment targets entrepreneurs, investors, and remote workers requiring frequent cross-border mobility.

Under El Salvador's territorial tax system, only income generated within the country is subject to taxation. Following a 2024 income tax reform, both residents and non-residents can claim 0% tax on foreign-source income without amount limits, benefiting freelancers and overseas earners. Additionally, Bitcoin-related capital gains are exempt from taxation, and the country imposes no wealth, inheritance, or gift taxes.