According to Bitcoin Magazine, El Salvador is continuously optimizing its immigration and tax framework. Under Law No. 531, which officially took effect on March 31, 2026, the annual physical residence requirement for temporary residents has been significantly reduced from the original 9 months to 90 calendar days. In terms of tax incentives, the 2024 income tax reform explicitly exempts residents and non-residents from overseas source income. This means that independent remote workers (such as content creators, developers, etc.) earning income from abroad will have a 0% income tax rate in the country; at the same time, under the country's Bitcoin Law, capital gains tax, wealth tax, inheritance tax, or gift tax on Bitcoin are not levied. For businesses registered locally, activities related to Bitcoin and digital assets enjoy broad tax exemptions.