Costa Rica
Coming soonStable democracy with outstanding nature, territorial taxation and residency for retirees, rentiers and investors.
Good for:FamiliesRetireesDigital nomads
At a glance
- Income tax (top)
- 25 %
- Corporate tax
- 30 %
- Dividends & capital
- 15 %
- Foreign income
- tax-free
- Minimum stay
- no fixed minimum
We are verifying providers for Costa Rica. Use the matcher to see your roadmap and get notified when offers go live.
At a glance
Is Costa Rica right for you?
Advantages
- Territorial system: foreign pensions, dividends and rents are generally not taxed
- High quality of life, nature and a stable democracy
- Pensionado, Rentista and Inversionista residency routes
- Popular with families: international schools in the Central Valley
What you should know
- A bill filed in September 2026 (expediente 25.796) would tax foreign passive income at 15 % – not law yet, watch it
- Residents must join the public health system (CCSS) and pay contributions
Who it suits
- Families
- Retirees
- Digital nomads
Less suited for
- People mainly looking for tax savings on foreign capital income
- Anyone who wants low living costs
Taxes & facts
Taxes and legal facts
Facts at a glance
As of 2026- Income tax (top)
- 25 %
- Corporate tax
- 30 %
- Dividends & capital
- 15 %
- Foreign income
- tax-free
- Special regime
- Territorial taxation for individuals; a bill to tax foreign passive income is pending
- Tax residency
- Tax residency usually with more than 183 days of presence
- Wealth tax
- none
- Inheritance tax
- none
Simplified headline figures from public sources, without guarantee.
Editorial draft – being verified with local providersUpdated October 25, 2026
Sources: The Rio Times – Costa Rica taxes 2026 · Ministerio de Hacienda Costa Rica · UK FCDO – foreign travel advice (safety)
Living there
Living there
Healthcare
Public system (CCSS) for residents plus good private hospitals in the Central Valley.
Safety
Generally peaceful; petty and property crime are common, and violent crime has risen in some areas.
Cost of living
Higher than most of Central America, especially imported goods and housing in popular areas.
Your Costa Rica relocation checklist (PDF)
Everything to do before you leave and after you arrive – deregistration, insurance, taxes, documents – in the right order.
- Tailored to your home country
- Free with your ResidencyHub account
- Updated when rules change
Transparent and fair: no hidden costs, you decide what we may send you and can change it anytime in your account.
Expat updates
Changes that matter when you move: tax, residency, cost of living, banking. Summarised by ResidencyHub, each with its source.
No updates yet for this country.
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General information, not tax or legal advice. Rates are simplified headline figures; your individual case is assessed by a licensed professional.