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. |
| Cư trú thuế | sau 183 ngày — More than 183 days in calendar year |
| Lộ trình của bạn | 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 |
| Kiểu khí hậu | 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) — Đầu tư CHF 48'000 · 2026-10
DGME in backlog crisis (ombudsman Aug 2026); online route ~1 yr behind
- Temporary Residence as Pensioner (Retiree) — Thu nhập / năm CHF 9'600 · 2026-10
- Stay for Remote Workers and Service Providers (Digital Nomad) — Thu nhập / năm 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 — Đầu tư 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?
sau 183 ngày. 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
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