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Costa Rica

Taxes, residence and daily life for people moving to Costa Rica: for a wealthy family, an expat employee and a remote worker. Researched .

Open Costa Rica in the interactive guide

At a glance

For an EU-citizen family of five living off a €30M portfolio, the guide's default reader. The interactive guide recomputes everything for other passports and situations.

Score for a wealthy family
72 / 100
Can EU citizens live here?
income of €10,719 a year · Pensionado residence
Can US citizens live here?
income of €10,719 a year · Pensionado residence
Other passports
income of €10,719 a year · Pensionado residence
Tax on a €30M portfolio
€64,350 a year
Wealth tax
none
Children inherit
tax-free
Living costs, family of five
€194,022 a year
EU member
no
Currency
CRC
Capital
San José

Tax on investments, inheritance and wealth

Costa Rica taxes individuals only on Costa Rican-source income, so a foreign portfolio's dividends and gains are not taxed locally. Local capital gains and dividends are taxed at 15%. There is no inheritance, gift or net wealth tax; property tax is 0.25% plus a luxury home tax on expensive homes. Foreign passive income held through a Costa Rican company in a multinational group can be taxed.

Income tax for employees and remote workers

Territorial tax on Costa Rican-source income. Employment income is taxed monthly at 0% to CRC 918,000, then 10%, 15%, 20% and 25% above CRC 4,727,000 a month; self-employed income uses a separate annual scale starting above CRC 6,244,000. Employees pay about 10.84% to the CCSS and others.

How to get residence

Costa Rica grants renewable two-year residence for investment (USD 150,000), passive income (rentista, USD 2,500 a month) or a pension (USD 1,000 a month), with permanent residence after three years. A separate non-residency digital nomad visa needs USD 3,000 a month. All groups (EU, US, other) use the same routes.

RouteKindWhoStatusIn short
Inversionista (investor) residenceInvestor residenceEU citizens, US citizens, other passportsopenTwo-year renewable residence for investing at least USD 150,000 (USD 100,000 for forestry) in Costa Rica; permanent residence after 3 years.
Rentista residencePassive income / retirementEU citizens, US citizens, other passportsopenTwo-year renewable residence for people with USD 2,500 a month of non-work income for two years, or a USD 60,000 deposit.
Pensionado residencePassive income / retirementEU citizens, US citizens, other passportsopenTwo-year renewable residence for retirees with a lifetime pension of at least USD 1,000 a month.
Digital nomad visa (Law 10008)Digital nomadEU citizens, US citizens, other passportsopenA one-year stay, renewable once, for remote workers earning USD 3,000 a month (USD 4,000 for a family). It is not a residency category.

Citizenship: Seven years of legal residence, or five for nationals of Central American and Ibero-American countries and Spain; language and history tests (details not read officially).

Inheritance law and trusts

Costa Rica has freedom of testation. A will must, however, secure maintenance (alimentos) for young or disabled children, the spouse and parents who need it (Civil Code art. 595); the legítima of the pre-1888 code no longer exists. Trusts exist by statute (fideicomiso), foundations are non-profit, and Costa Rica is not in the Hague Trusts Convention.

Daily life, scored out of 100

From public indicators (World Bank, UNDP, Transparency International and others); higher is better.

MeasureScore
Safety and personal security33
Political and institutional stability65
Corruption and government integrity59
Legal system and property rights65
Healthcare quality and access82
Education quality31
Human development and quality of life67
Infrastructure and connectivity69
Cost of living and housing84
Business opportunities and economy64
Cultural fit and lifestyle40

Research notes

Costa Rica — family-office tax dossier

Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

Costa Rica taxes individuals only on Costa Rican-source income, so a foreign portfolio's dividends and gains are not taxed locally. Local capital gains and dividends are taxed at 15%. There is no inheritance, gift or net wealth tax; property tax is 0.25% plus a luxury home tax on expensive homes. Foreign passive income held through a Costa Rican company in a multinational group can be taxed.

Residence and eligibility

Permanent residents or six months' presence (Deloitte Costa Rica Highlights 2026). Territorial basis (PwC reviewed 30 Jun 2026).

Capital gains

Costa Rican-source gains 15% (Law 7092/9635), optional 2.25% of price on first sale under conditions. Foreign gains not taxed. JSON domestic 0.15, foreign 0.

Dividends

Local dividends 15% WHT; foreign dividends untaxed. JSON 0.15 / 0.

Inheritance and gifts to children

None (Deloitte). JSON basis none.

Wealth tax

None. Property tax 0.25%; luxury home tax not detailed.

Special regimes

None.

Company taxation (kept separate from personal tax)

CIT 30%; foreign passive income taxable for non-qualified group entities.

Cost of living notes

City: San José (Escazú / Santa Ana).

Open questions

Sources

Change log

Residence and succession sources

Tax sources are cited in the research notes above.