HeavenAmericas
El Salvador
0%effective individual rate
First country to adopt Bitcoin as legal tender. Eliminated all taxes on 'technological innovation' including crypto in 2023. Bitcoin citizenship available for $1M investment.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax0%
Income Tax on Crypto0%
Corporate Tax0% (for crypto/tech innovation)
VAT on Crypto0%
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
Notable Conditions
- →Bitcoin was legal tender (walked back under IMF pressure in early 2025 but tax incentives remain)
- →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
Safety4/10
Healthcare4/10
Institutions4/10
Business Ease5/10
Int'l Schooling3/10
Privacy7/10