Moving to Costa Rica: taxes, residence and life
How to become tax resident in Costa Rica: personal, dividend and corporate tax, 6 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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 6 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. The economy grew +3.6% in 2025; the IMF forecasts 3.4% for 2026. Its passport opens about 130 countries without a visa in advance. Security: No armed conflict; rising narco-related homicides.
Key facts
| Top income tax | 25% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 30% |
| Special regime for newcomers | 0% — Territorial: foreign income exempt. |
| Residenza fiscale | dopo 183 giorni — More than 183 days in calendar year |
| Via di residenza tipica | 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 |
| Passaporto | senza visto o visto all'arrivo in 130 paesi |
| Economic growth | +3.6% (2025), forecast 3.4% (2026) |
| Tipo di clima | tropical savanna (wet/dry) · 24° / 27° (San Jose) |
| Guerra & conflitti | none — No armed conflict; rising narco-related homicides |
| Tutti i rischi naturali | 6.7/10 |
| Solidità bancaria | 5.5/10 · BB |
| Tutela della proprietà | 6/10 |
| Case calde d'inverno | 7.5/10 |
Residence programmes in Costa Rica
- Temporary Residence as Rentista (Passive Income) — Investimento CHF 48'000 · open · 2026-10
- Temporary Residence as Pensioner (Retiree) — Reddito / anno CHF 9'600 · open · 2026-10
- Temporary Residence as Investor — Investimento CHF 160'000 · changing · 2026-10
- Stay for Remote Workers and Service Providers (Digital Nomad) — Reddito / anno CHF 28'800 · open · 2026-10
- Residence through Link with a Costa Rican Citizen — family · open · 2026-10
- Temporary Residence for Workers (Work Permit) — employment · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Costa Rica to become tax resident?
dopo 183 giorni. 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); Temporary Residence as Investor (CHF 160'000); Stay for Remote Workers and Service Providers (Digital Nomad); Residence through Link with a Costa Rican Citizen
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
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.