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Crypto Tax in El Salvador

A structured summary of how individual crypto taxation works in El Salvador — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — El Salvador

General Information

Default Framework
IFRS
Crypto Classification
Intangible Asset, Inventory
Tax Year
Calendar Year (M12)
Functional Currency
USD
FX Source (Reporting)
MARKET
FX Source (Tax)
DGII
Transaction Rate
Daily Spot
Hyperinflationary
✗ No

Individual Tax — Regime

Tax Regime
Exempt
Bitcoin gains exempt under Bitcoin Law. Other crypto: standard income tax rules.
Tax Rate
0% (exempt)
0% on BTC gains. Other crypto: progressive up to 30%.

Individual Tax — Cost Basis

Measurement Basis
Historical Cost
Cost Method
FIFO
Method Electable
✓ Yes
Permitted Methods
FIFO, WAVG
Country Override
BTC LEGAL TENDER

Individual Tax — Exemptions

CGT Exempt
✓ Yes
BTC gains exempt under Bitcoin Law. Other crypto not specifically exempt.
Holding Period
HP Benefit
Annual Exemption
Threshold Exemption

Individual Tax — Anti-Avoidance

Wash Sale
✗ Off
Same-Day Rule
✗ No
Superficial Loss
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
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Is crypto taxed for individuals in El Salvador?

El Salvador applies a Exempt treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does El Salvador use?

See the cost-basis section above for the default method and the alternatives El Salvador permits for individuals.

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