About Costa Rica's Tax System
Costa Rica, located in North America, offers a territorial tax system. Under a territorial tax system, only income earned within the country's borders is subject to taxation, making it an attractive destination for international entrepreneurs and digital nomads.
With a corporate tax rate of 30% and a top personal income tax rate of 25%,Costa Rica offers a moderate tax environmentin our World Tax Index with an overall score of 58/100.
Tax Information
30%
Standard corporate tax rate is 30%.
25%
TerritorialTop marginal rate is 25%.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Investment & Residency Programs
Costa Rica offers residency programs for foreign investors looking to establish a presence in the country.
Minimum Investment
$150,000
Investment Type
Real Estate, Business Investment
Minimum Stay
Varies
Special Conditions
Citizenship can be applied for after 7 years of residency.
Costa Rica offers a Digital Nomad Visa for remote workers and freelancers looking to live and work from the country.
Visa Duration
1 year, renewable for another year
Minimum Income Requirement
$3,000/month
Minimum Stay
No minimum
Special Conditions
Income tax exemption for income earned abroad.
Citizenship Pathways
Costa Rica offers citizenship through ancestry or bloodline connections.
Rule
Jus Sanguinis (Right of Blood)
Conditions
A child born abroad to at least one Costa Rican parent is a citizen. The birth must be registered in the Civil Registry by the parent (while a minor) or by the individual before age 25.
Costa Rica's policy on birthright citizenship.
Rule
Jus Soli (Right of Soil)
Conditions
Any person born in the territory of Costa Rica is a citizen by birth, regardless of the parents' nationality.
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