Costa Rica Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
Generally exempt for individuals unless habitual activity
Wealth & Inheritance
Special Regimes
Practical Notes
Popular retiree destination. Property taxes low (~0.25%). 13% VAT.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Free Trade Zone exemptions
- Tourism incentives
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Costa Rica?
Costa Rica has a top personal income tax rate of 25%. The tax structure is: Progressive 0-25% on Costa Rica-sourced income. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Costa Rica?
Costa Rica uses a territorial system for foreign income. Foreign income generally not taxed for individuals
What are the residency requirements for Costa Rica?
Tax residency in Costa Rica generally requires 183 days of physical presence. 183 days required for tax residency. Always verify current rules with official sources.
Is there a wealth tax in Costa Rica?
No, Costa Rica does not have a wealth tax. No wealth tax
What is the corporate tax rate in Costa Rica?
The corporate tax rate in Costa Rica is 30%. Progressive rates 5-30% based on income level