Tax Atlas

Costa Rica: tax residency, rates & nomad visa

Last verified September 26, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · 15 verified facts · 16 sources

TL;DR

  • 183 days (as of 2026)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 — An individual is domiciled (tax resident) in Costa Rica after staying more than 183 days, continuously or not, including arrival and departure days, within the fiscal period, which by law is the calendar year.
  • 25% (as of 2026)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 — The top marginal rate on salaries and pensions is 25% on monthly gross pay above CRC 4,727,000 for 2026.
  • USD 3,000 / month (as of 2021)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 — Ley 10008 created a non-resident stay category for foreigners who work remotely for employers or clients abroad and earn at least USD 3,000 a month (USD 4,000 when family members are included).

Tax residency rules in Costa Rica

As of 2026, Costa Rica’s tax-residency test centres on a presence threshold of 183 daysProcuraduría 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. An individual is domiciled (tax resident) in Costa Rica after staying more than 183 days, continuously or not, including arrival and departure days, within the fiscal period, which by law is the calendar year. Short trips abroad of up to 30 consecutive days still count as days in Costa Rica unless the person shows a tax residence certificate from another country.

Tax year period
1 January to 31 December (as of 2021)Procuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“Artículo 4- Periodo del impuesto. El periodo del impuesto es de un año, contado a partir del primero de enero al treinta y uno de diciembre de cada año.”View source · accessed 2026-09-26 — Ley 9635 amended article 4 of the Income Tax Law so that the tax period runs from 1 January to 31 December, replacing the old October to September year. Taxpayers with a 30 September year end filed one transitional return for 1 October 2019 to 31 December 2020, so calendar-year periods apply to everyone from 2021; the tax administration may still approve special periods by industry.
Territorial taxation principle
Costa Rica taxes only income generated within its territory, regardless of nationality, domicile or residence, so foreign-source salaries, investment income and capital gains of individuals are generally outside the tax. Ley 10381 of 2023, passed to get Costa Rica off the EU list of non-cooperative jurisdictions, added a narrow exception that taxes foreign passive income only for non-qualified entities within multinational groups, not for individuals. [source]Procuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“se entenderá por rentas, ingresos, o beneficios de fuente costarricense los generados exclusivamente en el territorio nacional”View source · accessed 2026-09-26

Income tax rates in Costa Rica

As of 2026, the headline personal income tax rate in Costa Rica is 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. The top marginal rate on salaries and pensions is 25% on monthly gross pay above CRC 4,727,000 for 2026. Self-employed individuals also reach 25%, but on annual net income above CRC 20,872,000.

Dividend withholding rate
15% (as of 2026)Procuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“Las distribuciones de renta disponible, en la forma de dividendos, participaciones sociales, así como la distribución de excedentes de cooperativas y asociaciones solidaristas, y toda clase de beneficios asimilables a dividendos.”View source · accessed 2026-09-26 — Dividends paid by Costa Rican companies are movable capital income taxed at 15%, normally withheld at source as a final tax. Foreign dividends received by individuals fall outside the tax under the territorial principle.
Pit self employed brackets
0–25% (as of 2026)Ministerio de Hacienda de Costa Rica“Las rentas de hasta ¢6.244.000,00 (seis millones doscientos cuarenta y cuatro mil colones) anuales No están sujetas al impuesto”View source · accessed 2026-09-26 — Self-employed individuals are taxed on annual net profit using these 2026 brackets, which reflect CPI indexation and a reform (Law 10667, per BDO) that widened the exempt band for lower-income self-employed people. PwC's summary still lists lower thresholds starting at CRC 4,094,000 for 2026, which appear outdated against the Hacienda table.
Capital gains tax
15% (as of 2019)PwC Worldwide Tax Summaries“The sale of assets owned by non-residents should be subject to a 2.5% tax, which should be withheld by the buyer (if local taxpayer).”View source · accessed 2026-09-26 — Capital gains are taxed at 15% under the capital income regime introduced by Ley 9635, collected by withholding or by self-declaration. For assets acquired before 1 July 2019 the seller may instead pay 2.25% of the sale price on the first sale, and sales by non-residents are subject to a 2.5% withholding by the buyer.
Vat standard rate
13% (as of 2026)Procuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“La tarifa del impuesto es del trece por ciento (13%) para todas las operaciones sujetas al pago del impuesto, de acuerdo con lo previsto en el artículo 1 de esta ley.”View source · accessed 2026-09-26 — Costa Rica's value-added tax (IVA) applies at a standard 13% rate. Reduced rates of 4%, 2% and 1% apply to specific items such as private health services, education and basic consumption goods.
Rental income tax
15% (as of 2026)PwC Worldwide Tax Summaries“It will be declared through the real estate capital income return, and subject to a 15% tax rate, with a predetermined 15% of deductible expenses (20% for real estate funds).”View source · accessed 2026-09-26 — Rental income from Costa Rican property is taxed as real estate capital income at 15%, after a fixed deduction of 15% of gross rent (20% for real estate funds). It is declared on the real estate capital income return.
Social security contributions
From 1 January 2026 employees pay 10.83% of gross salary to the CCSS system and related funds, and employers pay about 26.83%, after the scheduled rise in the pension (IVM) share. The IVM increase is part of a gradual schedule approved by the CCSS in 2019. [source]BDO Costa Rica“Employee contribution to IVM: Increases from 4.17% to 4.33% → an increase of 0.16 percentage points.”View source · accessed 2026-09-26
Pit income brackets
0–25% (as of 2026)Ministerio de Hacienda de Costa Rica“Las rentas de hasta ¢918.000,00 (novecientos dieciocho mil colones) mensuales No están sujetas al impuesto”View source · accessed 2026-09-26 — Employment income tax is withheld monthly by the employer on gross monthly salary using these 2026 brackets, with monthly credits of CRC 1,710 per child and CRC 2,590 for a spouse. The thresholds fell slightly from 2025 (exempt band CRC 922,000) because the CPI adjustment was negative.

Special tax regimes in Costa Rica

USD 2,500 / month (as of 2026)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 — The rentista temporary residence requires proof of permanent, stable monthly income of at least USD 2,500 from abroad or from Costa Rican banks, and the same amount covers a spouse and children. It is a migration status only, so holders who become tax resident are taxed under the normal territorial rules.

Pensionado residency
The pensionado temporary residence requires a permanent, stable monthly pension from abroad of at least USD 1,000. Because Costa Rica taxes only local-source income, a foreign pension is generally not taxed there even if the holder becomes tax resident. [source]Dirección General de Migración y Extranjería (Ley 8764, Ley General de Migración y Extranjería)“Para obtener la permanencia legal bajo la subcategoría de pensionados, las personas extranjeras deberán comprobar que disfrutan pensiones mensuales, permanentes y estables provenientes del exterior, cuyo monto no podrá ser inferior a mil dólares, moneda de los Estados Unidos de América (US $1000,00) o su equivalente.”View source · accessed 2026-09-26

Digital nomad visa in Costa Rica

USD 3,000 / month (as of 2021)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 — Ley 10008 created a non-resident stay category for foreigners who work remotely for employers or clients abroad and earn at least USD 3,000 a month (USD 4,000 when family members are included). The permit is granted for up to one year and can be extended once for another year if the holder spent at least 180 days in Costa Rica.

Nomad visa tax treatment
Approved remote workers get a total exemption from Costa Rican income tax, are never treated as habitual residents for tax purposes, and their income from abroad is not treated as Costa Rican-source income. The exemption covers only the main applicant, not family members, and is lost if the holder works for the local market or the status is cancelled. [source]Procuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“Los beneficiarios tendrán exención total sobre el impuesto sobre las utilidades, definido en el título I de la Ley 7092, Ley del Impuesto sobre la Renta, de 21 de abril de 1988. En ningún caso se considerará a los beneficiarios como residentes habituales del país para efectos tributarios, ni se considerará el ingreso que reciben del exterior como de fuente costarricense.”View source · accessed 2026-09-26

Frequently asked questions

How many days can I spend in Costa Rica before becoming tax resident?

183 days (as of 2026)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 — An individual is domiciled (tax resident) in Costa Rica after staying more than 183 days, continuously or not, including arrival and departure days, within the fiscal period, which by law is the calendar year. Short trips abroad of up to 30 consecutive days still count as days in Costa Rica unless the person shows a tax residence certificate from another country.

What is the top personal income tax rate in Costa Rica?

25% (as of 2026)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 — The top marginal rate on salaries and pensions is 25% on monthly gross pay above CRC 4,727,000 for 2026. Self-employed individuals also reach 25%, but on annual net income above CRC 20,872,000.

Does Costa Rica have a digital nomad visa?

USD 3,000 / month (as of 2021)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 — Ley 10008 created a non-resident stay category for foreigners who work remotely for employers or clients abroad and earn at least USD 3,000 a month (USD 4,000 when family members are included). The permit is granted for up to one year and can be extended once for another year if the holder spent at least 180 days in Costa Rica.

Does Costa Rica tax foreign income?

Costa Rica taxes only income generated within its territory, regardless of nationality, domicile or residence, so foreign-source salaries, investment income and capital gains of individuals are generally outside the tax. Ley 10381 of 2023, passed to get Costa Rica off the EU list of non-cooperative jurisdictions, added a narrow exception that taxes foreign passive income only for non-qualified entities within multinational groups, not for individuals. [source]Procuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“se entenderá por rentas, ingresos, o beneficios de fuente costarricense los generados exclusivamente en el territorio nacional”View source · accessed 2026-09-26

Sources

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When to talk to an advisor

This page maps Costa Rica’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Costa Rica (and in your home country) review your situation before you act.