Umzug nach Costa Rica: Steuern, Aufenthalt und Leben
So werden Sie in Costa Rica steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 6 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Costa Rica the top income tax rate is 25%, dividends are taxed at up to 15% and companies pay 30% corporate tax. Newcomers may use a special regime (0%): Territorial: foreign income exempt.
How to move and become tax resident
To become tax resident in Costa Rica you need at least 183 days a year (More than 183 days in calendar year). The typical route is Rentista (passive income) or Inversionista: Rentista: US$2,500/mo stable passive income for 2 yrs or US$60k deposit; Inversionista: US$200k (US$150k lapsed Jul 2026); CCSS health enrolment There are 5 open residence programmes in Costa Rica — see the list below.
Living there
San Jose has a tropical savanna (wet/dry) climate with winter highs around 24 °C and summer highs around 27 °C.
Key facts
| Höchste Einkommenssteuer | 25% |
|---|---|
| Dividendensteuer | 15% |
| Gewinnsteuer | 30% |
| Sonderregime für Zuzüger | 0% — Territorial: foreign income exempt. |
| Steuerliche Ansässigkeit | nach 183 Tagen — More than 183 days in calendar year |
| Typischer Aufenthaltsweg | Rentista (passive income) or Inversionista — Rentista: US$2,500/mo stable passive income for 2 yrs or US$60k deposit; Inversionista: US$200k (US$150k lapsed Jul 2026); CCSS health enrolment |
| Klimatyp | tropical savanna (wet/dry) · 24° / 27° (San Jose) |
Aufenthaltsprogramme in Costa Rica
Aktive Programme
- Temporary Residence as Rentista (Passive Income) — Investition CHF 48'000 · 2026-10
DGME in backlog crisis (ombudsman Aug 2026); online route ~1 yr behind
- Temporary Residence as Pensioner (Retiree) — Einkommen / Jahr CHF 9'600 · 2026-10
- Stay for Remote Workers and Service Providers (Digital Nomad) — Einkommen / Jahr CHF 28'800 · 2026-10
- Residence through Link with a Costa Rican Citizen — family · 2026-10
- Temporary Residence for Workers (Work Permit) — employment · 2026-10
Änderungen oder Verfügbarkeit prüfen
- Temporary Residence as Investor — Investition CHF 160'000 · 2026-10
Law 9996 US$150k threshold lapsed 14 Jul 2026; threshold believed back at US$200k, not officially clarified
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Costa Rica to become tax resident?
nach 183 Tagen. More than 183 days in calendar year Territorial: foreign income untaxed today; global-income bill pending
How much tax will I pay in Costa Rica?
In Costa Rica the top income tax rate is 25%, dividends are taxed at up to 15% and companies pay 30% corporate tax.
Which residence programmes does Costa Rica offer?
Temporary Residence as Rentista (Passive Income) (CHF 48'000); Temporary Residence as Pensioner (Retiree); Stay for Remote Workers and Service Providers (Digital Nomad); Residence through Link with a Costa Rican Citizen; Temporary Residence for Workers (Work Permit)
What is the usual way to move to Costa Rica?
Rentista (passive income) or Inversionista. Rentista: US$2,500/mo stable passive income for 2 yrs or US$60k deposit; Inversionista: US$200k (US$150k lapsed Jul 2026); CCSS health enrolment
Compare with nearby countries
Argentina · Belize · Bolivia · Brazil · Canada · Chile · Colombia · Cuba · Dominican Rep. · Ecuador · El Salvador · Guatemala
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.