For those considering moving to Costa Rica
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Costa Rica.
25
Marginal tax rate
6
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Costa Rica – updated per 2025
What is required to establish tax residency in Costa Rica?
Individuals who stay in Costa Rica for six months or more during a tax year are considered to have moved there and to be tax residents.
Which types of income are taxable in Costa Rica?
Both resident and non-resident taxpayers are taxed only on income sourced in Costa Rica.
What tax rates apply in Costa Rica?
Costa Rica has a progressive tax system, with rates ranging from 10 to 25%.
Does Costa Rica grant tax credit for foreign taxes?
Costa Rica does not grant tax credit for taxes paid abroad.
Is there wealth tax in Costa Rica?
Costa Rica does not levy wealth tax.
What is the tax year in Costa Rica?
The tax year in Costa Rica corresponds with the calendar year, although it is possible to apply for tax assessment based on a different accounting period.
When must the tax return be filed in Costa Rica?
The individual tax return in Costa Rica must be filed within two months and 15 days after the end of the tax year.
What is the name of the tax authority in Costa Rica?
The name of the tax authority in Costa Rica is General Directorate of Taxation.
How many countries does Costa Rica have tax treaties with?
Costa Rica has tax treaties with four countries: Mexico, Spain, Germany, and the United Arab Emirates.
Is there property tax in Costa Rica?
Costa Rica has property tax at municipal level. The rate is 0.25% and is assessed based on the value of the property.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979