Americas · Rank 13 of 25 in the overall ranking

Taxes in Costa Rica

Q: How much tax do you pay in Costa Rica?

Personal income: 0% abroad. Company tax: 30%. Foreign income stays outside the tax base. Local companies pay 30%. Nature and stability, but further and pricier than it looks.

San José · Guanacaste

Territorial

Personal income0% abroad

Company tax30%

Minimum days183

Cost of residencyMedium

How to get residency

Residency as a rentista, pensioner or investor.

Days you must stay

183 days a year.

Small print

Foreign income stays outside the tax base. Local companies pay 30%. Nature and stability, but further and pricier than it looks.

Personal income tax8/10

Company tax4/10

Cost of residency6/10

Ease7/10

Life and connections8/10

If you move here

To stop paying tax at home you must live in Costa Rica most of the year, have your centre of life there and, if you own a company, run it from there. A tax residency certificate from Costa Rica is your best proof.

Also check whether an exit tax applies to you and read the tax treaty, if there is one.

Am I still tax resident at home? · Calculate the exit tax · Compare Costa Rica with other countries

Sources · reviewed on 2026-11-01

29 Countries That Don't Tax Foreign Income in 2026 (IMI Daily)

More countries in Americas

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