North & Central America
Costa Rica: tax at a glance
Territorial, so only Costa Rica-source income is taxed, with a 13% IVA and capital gains and dividends taxed at 15%.
Ways to relocate to Costa Rica
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 25%Progressive employment and self-employment income to 25%. Territorial, so foreign-source income is exempt.
- Corporate income
- 30%
- Capital gains
- 15% (or 2.25% of sale price for assets held before July 2019)
- VAT / IVA
- 13%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 25%
- Social security (employee)
- ~10.67% (CCSS)
- Social security (employer)
- ~26.67% (CCSS)
- Wealth tax
- None (annual solidarity tax on high-value homes)
- Inheritance / estate
- None (property/right transfers taxed progressively)
- Property tax
- 0.25% of registered value (municipal); luxury-home solidarity tax 0.25–0.55%
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
Costa Rica runs a territorial tax system under Ley 7092 art. 1. Ley 10.381, dated 14 Sept 2023, imposes 15% on foreign passive income earned by non-qualified entities within multinational groups. Article 2 quater applies only to arrangements involving two or more legal entities, so individuals fall outside its scope.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references