El Salvador
Progressive ISR up to 30% on the profit-share as professional income. Bitcoin lost legal-tender status in early 2025 (now optional); crypto enjoys no capital gains tax, but the payout is taxed as ordinary income.
Self-employment/independent professional income (ISR), not capital gains.
Progressive 0/10/20/30%; top 30% on annual income above ~USD 22,857; first ~USD 6,600 exempt.
ISSS/AFP contributions generally tied to employment; independent contractors largely outside mandatory payroll social charges.
Territorial ISR on Salvadoran-source income; annual return due April 30; advance payments may apply to the self-employed.
Bitcoin was legal tender (2021) then reversed in early 2025 under an IMF deal (now voluntary); no capital gains tax on crypto, but a USDC profit-share is ordinary professional income.