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Costa Rica 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在相应纳税期间，在哥斯达黎加连续或不连续停留超过 183 天（不超过 30 天的零星缺席仍计入停留时间）
• 用于 CRS/税务机关目的：来自哥斯达黎加境内的收入的哥斯达黎加个人，无论其在相应财政年度是否居住在该国
• 为CRS/税务机关目的：在相关财政年度内，已在哥斯达黎加连续居住或停留至少六个月并在哥斯达黎加获得收入的外国个人

自费的远程工作者或高净值人士，可以选择使用基于每月约 3,000 美元外国收入的 Estancia 数字游民签证，或者通过投资至少 150,000 美元于符合条件的哥斯达黎加项目来申请投资者/居留身份。

税务居民身份主要基于183天的实际居住测试；离开哥斯达黎加且在一个纳税期内未达到天数要求将终止居民身份，没有基于国籍或住所的后续规则。

“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

估算 — 与链接来源核实。 参见方法论。