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%
- 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
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.
Frequently asked
What is the income tax rate in Costa Rica?
The top marginal personal income tax rate in Costa Rica is 25%. Progressive employment and self-employment income to 25%. Territorial, so foreign-source income is exempt.
What is the corporate tax rate in Costa Rica?
The headline corporate income tax rate is 30%.
Does Costa Rica tax capital gains?
Capital gains for individuals: 15% (or 2.25% of sale price for assets held before July 2019).