🇨🇷 Costa Rica
CR / CRI #126
Nomad Score
60.0
Cities
31
🇨🇷 COSTA RICA TAX PROFILE
Data year: 2025
Tax System
Territorial
Costa Rica taxes only Costa Rican-source income. Foreign-source income is exempt.
Costa Rica taxes only Costa Rican-source income. Foreign-source income is exempt.
Top PIT Rate
25.0%
Corporate Tax Rate
30.0%
IVA
13.0%
Capital Gains Tax
15.0%
Capital gains on real property and securities taxed at 15%. Applies only to Costa Rican-source gains.
Capital gains on real property and securities taxed at 15%. Applies only to Costa Rican-source gains.
Social Security (Employee)
10.7%
Social Security (Employer)
26.7%
Dividend Withholding
15.0%
Interest Withholding
15.0%
Royalty Withholding
25.0%
Treaty Count
5
Territorial Exemption
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| CRC 0 | and above | 30.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| CRC 0 | CRC 4,094,000 | 0.0% | -- |
| CRC 4,094,000 | CRC 6,115,000 | 10.0% | -- |
| CRC 6,115,000 | CRC 10,200,000 | 15.0% | -- |
| CRC 10,200,000 | CRC 20,442,000 | 20.0% | -- |
| CRC 20,442,000 | and above | 25.0% | -- |
⭐ SPECIAL REGIMES (1)
| Name | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Zona Franca (Free Trade Zone)
Companies operating in designated Free Trade Zones receive significant income ta... |
Free zone | -- | 12yr | Active |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if domiciled in Costa Rica for more than 183 days in a fiscal year.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March 15
📚 SOURCES
-
PwC Costa Rica
(accessed Mar 23, 2026)
Territorial system, PIT, CIT rates
🔗 RELATED
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