Costa Rica tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Costa Rica tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Costa Rica | 35.83% | 15%† | 15%† | 15%† | 12.75%† | 15%* |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Costa Rica profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Costa Rica?
The top rate on a salary is 35.83%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 25% above CRC 56,724,000.
How are capital gains taxed in Costa Rica?
The top rate on a long-term capital gain is 15%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Costa Rica?
The top rate is 15% on dividends and 15% on interest. Rental income is taxed at up to 12.75%.
How is crypto taxed in Costa Rica?
In our model Costa Rica does not tax a private investor's gain on crypto assets, but the engine has no computed figure for it. Provisionally 15%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. no specific rule; 15% capital gains tax.
Does Costa Rica tax foreign income?
Generally no. Costa Rica taxes income from sources in Costa Rica. Income from abroad is generally outside the tax, with exceptions.
Does Costa Rica have a wealth tax?
No. Costa Rica has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Costa Rica have an exit tax for individuals?
No. In our model Costa Rica does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Costa Rica have?
Our profiles list 3 regimes: Rentista Visa (Income Visa) (up to 2 years); Pensionado Visa (Retiree) (up to 2 years); Inversionista Visa (Investor) (up to 2 years). Each has its own conditions.
When do you become tax resident in Costa Rica?
The Costa Rica day test (more than 183 days in the tax period with a foreign-residence exception): 184 days in the tax period; sporadic absences count unless foreign residence is proved. The tax year for annual income tax is January to December; a nonannual tax can use the preceding 12 months. Other domicile routes and foreign-certificate facts are not in the travel log.
Residence decides whether Costa Rica taxes you on these rates. See the Costa Rica day-count test and count your own days.
Sources
The Costa Rica profile cites 4 sources for these rules, 3 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- 2026 salary and business tax tables · official, retrieved 2026-11-03
- IVM 2026 employee contribution · official, retrieved 2026-11-03
- Ordinary qualifying rental deemed expense deduction · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Costa Rica individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Costa Rica with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Costa Rica side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Ecuador, Guatemala, Guyana, Honduras, Nicaragua, Panama.