Costa Rica
Pura Vida lifestyle with territorial tax advantages
Income Tax
Up to 25% on local income (foreign income generally not taxed)
Corporate Tax
Up to 30% (local income; foreign income generally not taxed)
Capital Gains
15% on local capital gains (foreign gains generally not taxed)
Tax Benefits
Territorial Tax System
Costa Rica taxes only locally sourced income. Foreign-source income, including dividends, capital gains, and certain external earnings, is generally not taxed, depending on structure.
Pensionado & Rentista Visas
Simple residency programs for retirees or passive income earners — no local tax on qualifying foreign income.
Free Trade Zones
Companies operating in designated Free Trade Zones enjoy up to 100% exemption on income tax, import duties, and other taxes.
No Inheritance Tax
Costa Rica does not impose inheritance or estate taxes, making it suitable for multi-generational wealth planning.
Residency & Visa Programs
Pensionado Visa
Designed for retirees with a guaranteed lifetime pension income. One of the most straightforward residency routes in Latin America.
Requirements
USD 1,000+/month pension income
Processing
3–6 months
Min. Investment
None
Rentista Visa
For those with consistent passive income from foreign sources such as investments, dividends, or rental income.
Requirements
USD 2,500+/month stable income
Processing
3–6 months
Min. Investment
None
Investor Visa (Inversionista)
Residency through qualifying investment in a Costa Rican business or property.
Requirements
USD 150,000+ investment
Processing
4–8 months
Min. Investment
USD 150,000+
Real Estate Market
Costa Rica's real estate market offers attractive value, especially in beach towns and the Central Valley. There are no restrictions on foreign ownership.
- San José suburbs: USD 1,200–2,500/m²
- Beach areas (Guanacaste, Manuel Antonio): USD 1,500–4,000/m²
- Rental yields: 5–8% in tourist zones
Cost of Living
Rent 1BR (San José)
USD 600–1,000/mo
Groceries (monthly)
USD 250–400
Dining out
USD 8–25/meal
Healthcare (CAJA)
~USD 100/mo (resident)
Internet
~USD 40/mo
Costa Rica is more affordable than North America or Europe, though more expensive than other Central American countries. Healthcare is excellent and affordable through the CAJA public system or private clinics.
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