# Costa Rica: taxes, residence and cost of living Source: https://domicile.wiki/places/costa-rica/ (domicile.wiki, researched 2026-10-15). Data licence CC BY-SA 4.0. Research, not tax or legal advice. ## At a glance For an EU-citizen family of five living off a EUR 30M portfolio (the guide's default reader). - 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. - **Ordinary tax residence (territorial)**: Individuals are taxed only on Costa Rican-source income. Foreign dividends, interest and gains are not taxed for individuals. Costa Rican-source capital gains and dividends 15%. ## Income tax 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. - **Inversionista (investor) residence** (Investor residence; EU citizens, US citizens, other passports; open): Two-year renewable residence for investing at least USD 150,000 (USD 100,000 for forestry) in Costa Rica; permanent residence after 3 years. - **Rentista residence** (Passive income / retirement; EU citizens, US citizens, other passports; open): Two-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 residence** (Passive income / retirement; EU citizens, US citizens, other passports; open): Two-year renewable residence for retirees with a lifetime pension of at least USD 1,000 a month. - **Digital nomad visa (Law 10008)** (Digital nomad; EU citizens, US citizens, other passports; open): A 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 (0-100, higher is better) - Safety and personal security: 33 - Political and institutional stability: 65 - Corruption and government integrity: 59 - Legal system and property rights: 65 - Healthcare quality and access: 82 - Education quality: 31 - Human development and quality of life: 67 - Infrastructure and connectivity: 69 - Cost of living and housing: 84 - Business opportunities and economy: 64 - Cultural fit and lifestyle: 40 ## 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). - Prime rent: USD 2,700 a month for a 4+ bedroom apartment in Escazú (Global Property Guide rental-yield survey, Q2 2026; unit price USD 600,000). Detached villas in gated communities are likely higher; not sampled. - International school: Country Day School, grade 12, 2026-27: tuition USD 22,015 + annual matriculation USD 1,300 = USD 23,315 per child. One-off entrance (USD 2,500) and family (USD 1,000) fees excluded. - Price per m2, health insurance, housekeeper: not sourced. #### Open questions - Global income reform status (2025/2026) not verified. - Luxury home tax rates not verified. - [standard/capital_gains] Conditions of the 2.25% option (assets acquired before 1 Jul 2019?) not verified. - [standard/capital_gains] Status of any 2025/2026 bill to move to worldwide ('renta global') taxation not checked (web search budget exhausted). - [standard/dividends] No source explicitly addressed foreign portfolio dividends for individuals; inferred from the territorial rule. #### Sources - Deloitte International Tax: Costa Rica Highlights 2026: https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-costaricahighlights-2026.pdf - PwC Worldwide Tax Summaries: Costa Rica, Individual - Income determination: https://taxsummaries.pwc.com/costa-rica/individual/income-determination - PwC Worldwide Tax Summaries: Costa Rica, Individual - Taxes on personal income: https://taxsummaries.pwc.com/costa-rica/individual/taxes-on-personal-income - PwC Worldwide Tax Summaries: Costa Rica, Corporate - Income determination: https://taxsummaries.pwc.com/costa-rica/corporate/income-determination - Global Property Guide: Costa Rica rental yields (Q2 2026): https://www.globalpropertyguide.com/latin-america/costa-rica/rental-yields - Country Day School Costa Rica: Tuition and fees 2026-2027: https://www.nordangliaeducation.com/cds-costa-rica/admissions/tuition-fees #### Change log - 2026-10-15: initial research. - 2026-10-15: added cost of living (rent from Global Property Guide, Country Day School fee 2026-27). - 2026-10-15: family rent re-checked against the upper-middle-class standard: kept. ## Residence and succession sources - [Costa Rica Residency 2026: Requirements, Programs, Costs, and Timeline](https://goldenharbors.com/articles/costa-rica-residency) — Golden Harbors - [Costa Rica Residency 2026: Pensionado, Rentista & Inversionista Guide](https://pacificpropertiescr.com/blog/costa-rica-residency-2026-pensionado-rentista-and-inversionista-guide-or-pacific-properties) — Pacific Properties CR - [Costa Rica digital nomad visa: Complete guide (2026)](https://www.taxesforexpats.com/country-guides/costa-rica/costa-rica-digital-nomad-visa.html) — Taxes for Expats - [HCCH status table: Convention on the Law Applicable to Trusts and on their Recognition (1985)](https://www.hcch.net/en/instruments/conventions/status-table/?cid=59) — HCCH - [Arroyo Álvarez, legítima y obligación alimentaria, Revista de Ciencias Jurídicas (UCR)](https://revistas.ucr.ac.cr/index.php/juridicas/article/download/13397/12660/22595) — Universidad de Costa Rica