Tax Map · Relocation rankings

Tax residency in Costa Rica

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

A self-funded remote or high‑net‑worth individual can either use the Estancia digital‑nomad visa based on ~$3,000/month foreign income or apply for investor/residency status by investing at least US$150,000 in a qualifying Costa Rican project.

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.

“Individuals that are considered Tax residents in Costa Rica are: Costa Rican individuals receiving income from Costa Rica´s sources whether or not they have lived in the country during the respective fiscal year. Foreign individuals who have continuously lived or spent at least six months in Costa Rica’s territory and have received income from Costa Rican sources during the respective fiscal year. Costa Rican regulations do not have a legal or administrative provision that states where an individual or an entity would not be considered a tax resident. Therefore, it would be considered as a non-tax resident every person who does not fulfill the requirements of the Costa Rican Income Tax Law Regulations and the Administrative Regulation DGT-R-033-12.” — Dirección General de Tributación, Ministerio de Hacienda (Costa Rica tax authority) via OECD

Estimate — confirm against the linked sources. See methodology.