Americas · CRC
Costa Rica
Reviewed 2026-06-21
Top income tax
25%
Self-employed SS
Yes
VAT
13%
Capital gains
15%
Exit tax
No
Nomad visa
Yes
69
/ 100
Tax efficiency54
Ease to enter81
Ease to exit93
Cost of living77
Internet19
English60
Costa Rica taxes individuals and companies only on Costa Rican-source income, so foreign earnings of a remote solopreneur are generally outside the tax net, a benefit reinforced by its digital nomad visa. Personal income runs on progressive brackets up to 25 percent, the corporate rate is 30 percent (with reduced small-company rates), and standard VAT is 13 percent. There is no wealth, inheritance, or exit tax, but mandatory social security contributions are high, with self-employed enrollment required through the CCSS.
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate10%
Top rate threshold$41,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate10.67%
Employer SS rate26.67%
Indirect & other taxes
VAT standard rate13%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,000
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index49
Internet speed90 Mbps
English proficiencyMedium
Civil liberties88
Sources
- PwC Worldwide Tax Summaries — Costa Rica Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Costa Rica Corporate: Taxes on corporate income
- PwC Worldwide Tax Summaries — Costa Rica Individual: Other taxes (VAT, social security)
- PwC Worldwide Tax Summaries — Costa Rica Individual: Residence
- EF EPI — Costa Rica English proficiency
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.