Latin America · Central America
Costa Rica
A stable, demilitarised democracy with a territorial tax system and the only Central American passport off every EU list — but its investor incentive window closed on 14 July 2026 and the sector is unusually unsettled.
Tax position
- Income tax (top)
- 25% (Decreto 45333-H, 2026 brackets)
- Capital gains
- 15%, or an elective 2.25% of gross sale price on the first disposal of assets held before 1 July 2019
- Wealth tax
- no net-wealth tax; the impuesto solidario (luxury homes) applies above roughly CRC 143 million at 0.25–0.55%
- Inheritance tax
- none
- Special regime
- Territorial system under Ley 7092 art. 1. Ley 10.381 (14 Sept 2023) imposes 15% on foreign passive income of non-qualified entities within multinational groups — art. 2 quater applies only to 'dos o más personas jurídicas', so individuals are outside its scope.
- Territorial
- Yes — foreign-source income generally outside scope
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
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