Costa Rica
Central America · CR · 4 treaties
What is the Costa Rica tax system?
Costa Rica uses a territorial tax system. Personal income is taxed at a top rate of 25%, corporate tax is 30%, and capital gains are taxed at 15%.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 25% |
| VAT / GST (standard) | 13% |
| Personal income (top rate) | 25% |
| Capital gains | 15% |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | Digital Nomad Visa (Estancia para Trabajadores y Prestadores Remotos de Servicios en el Exterior) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Proposed |
Common questions
- What are the main tax rates in Costa Rica?
- The top personal income tax rate is 25%, corporate tax is 30%, capital gains tax is 15%, and the standard VAT is 13%.
- How does one become a tax resident in Costa Rica?
- Tax residency in Costa Rica is established after spending 183 days in the country.
- Does Costa Rica offer a Golden Visa?
- Yes, Costa Rica offers a Golden Visa with a minimum investment of $150,000 USD.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- continuously or discontinuously remaining in Costa Rica for more than 183 days during the respective tax period (sporadic absences of no more than 30 continuous days still count as presence)
- for CRS/tax-authority purposes: Costa Rican individuals receiving income from Costa Rican sources, whether or not they have lived in the country during the respective fiscal year
- for CRS/tax-authority purposes: foreign individuals who have continuously lived or spent at least six months in Costa Rica and have received income from Costa Rican sources during the respective fiscal year
Tax residency is based mainly on a 183‑day physical presence test; leaving Costa Rica and not meeting the day‑count in a tax period ends residence, with no citizenship or domicile‑based tail rules.
Source: Dirección General de Tributación, Ministerio de Hacienda (Costa Rica tax authority) via OECD
Tax treaty network (4)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Spain | 12% | 10% | 10% |
| Germany | 15% | 5% | 10% |
| Mexico | 12% | 10% | 10% |
| United Arab Emirates | 15% | 10% | 12% |