Moving to Costa Rica: taxes, residence and life
How to become tax resident in Costa Rica: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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
| Top income tax | 25% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 30% |
| Special regime for newcomers | 0% — Territorial: foreign income exempt. |
| Résidence fiscale | après 183 jours — More than 183 days in calendar year |
| Voie de résidence typique | 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 |
| Type de climat | tropical savanna (wet/dry) · 24° / 27° (San Jose) |
| Military service | none |
| Taxed for holding the passport | none — Residence-based taxation; citizens abroad not taxed on foreign income |
| Can you give it up? | not possible — Constitution art. 16: nationality of origin cannot be lost or renounced |
| Passport reputation (banks, sanctions) | low risk — Standard KYC; widely accepted by Swiss/international banks |
Residence programmes in Costa Rica
Active programmes
- Temporary Residence as Rentista (Passive Income) — Investissement CHF 48'000 · 2026-10
DGME in backlog crisis (ombudsman Aug 2026); online route ~1 yr behind
- Temporary Residence as Pensioner (Retiree) — Revenu / an CHF 9'600 · 2026-10
- Stay for Remote Workers and Service Providers (Digital Nomad) — Revenu / an 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
Changes or availability under review
- Temporary Residence as Investor — Investissement CHF 160'000 · 2026-10
Law 9996 US$150k threshold lapsed 14 Jul 2026; threshold believed back at US$200k, not officially clarified
Plan your residence route
Frequently asked questions
How many days do I need to spend in Costa Rica to become tax resident?
après 183 jours. 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
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.