Costa Rica vs United States: tax comparison for expats & nomads
A sourced head-to-head on Costa Rica and United States: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.
Effective income tax by income
An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.
Costa Rica vs United States, side by side
| Costa Rica | United States | |
|---|---|---|
| Top income tax rate | 25%ⓘMinisterio de Hacienda de Costa Rica“Sobre el exceso de ¢4.727.000,00 (cuatro millones setecientos veintisiete mil colones) mensuales 25%”View source · accessed 2026-09-26 | 37%ⓘPwC Worldwide Tax Summaries“For individuals, the top federal income tax rate for 2025 is 37%, except for long-term capital gains and qualified dividends”View source · accessed 2026-08-20 |
| Tax-residency day threshold | 183 daysⓘProcuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“Que permanezcan de manera continua o discontinua en el país por más de 183 días, incluyendo los días de entrada y salida del país, durante el período fiscal respectivo.”View source · accessed 2026-09-26 | 183 daysⓘInternal Revenue Service (IRS)“You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:”View source · accessed 2026-08-20 |
| Signature tax regime | USD 2,500 / monthⓘDirección General de Migración y Extranjería (Ley 8764, Ley General de Migración y Extranjería)“Para obtener la permanencia legal bajo la subcategoría de rentistas, las personas extranjeras deberán comprobar que disfrutan rentas mensuales, permanentes y estables, provenientes o generadas del exterior o de los bancos del Sistema Bancario Nacional, por un monto mínimo de dos mil quinientos dólares moneda de los Estados Unidos de América (US $2500,00) o su equivalente, por mes.”View source · accessed 2026-09-26 | Foreign Earned Income Exclusion: USD 132,900 / yearⓘInternal Revenue Service (IRS)“For tax year 2026, the foreign earned income exclusion is $132,900 up from $130,000 for tax year 2025.”View source · accessed 2026-08-20 |
| Digital nomad visa | Yes — USD 3,000 / monthⓘProcuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“Prueba de que percibe una remuneración mensual estable, rentas fijas o un ingreso mensual promedio, durante el último año, por un monto igual o superior a tres mil dólares (moneda de los Estados Unidos de América) o su equivalente.”View source · accessed 2026-09-26 | No |
| Nomad-visa income requirement | — | — |
Every figure links to its source and verification date. Full guides: Costa Rica · United States.
Frequently asked questions
Is Costa Rica or United States better for tax?
It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.
Which has the lower tax-residency threshold, Costa Rica or United States?
Costa Rica treats you as tax resident after 183 days, and United States after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.
Does Costa Rica or United States have a digital nomad visa?
Costa Rica has a dedicated nomad/remote-work visa; United States has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.