Costa Rica Tax & Investment Guides
16 guides covering Costa Rican taxation, personal income tax (PAYE 0-25%), corporate tax 30%, ITBMS VAT 13%, CCSS social security (10.67%+26.67%), capital gains tax 15%, free trade zone incentives, and cross-border tax rules.
Personal Tax & Residency
PAYE 0-25% progressive brackets, 183-day residency rule, D-101 annual filing, cross-border taxation
Costa Rica Cross-Border Tax Guide 2026 — WHT, DTTs, Transfer Pricing
Costa Rica cross-border taxation: withholding tax rates on dividends 15%, interest 15%, royalties 25%, technical services 30%, transfer pricing rules, double tax treaties, CFC rules.
Costa Rica Personal Tax Guide 2026 — PAYE 0-25% Progressive Brackets
Costa Rica personal income tax: PAYE progressive rates 0-25% with CRC 942,000 threshold, five brackets, deductions, filing requirements for residents 2026.
Costa Rica Tax Filing Guide 2026 — DGT Portal, D-101, Deadlines
Costa Rica tax filing: DGT's ATV online portal, D-101 annual return for individuals, corporate returns by February 15, VAT monthly filing, TIN (Cédula Jurídica/Número de Identificación).
Costa Rica Tax Residency Guide 2026 — 183-Day Rule
Costa Rica tax residency: 183-day physical presence test, permanent home criterion, double tax treaties, implications for worldwide income taxation.
Business & Corporate Tax
CIT 30% standard, 15% small business rate, free trade zones, solidarity tax
Costa Rica Corporate Tax Guide 2026 — CIT 30% Standard, 15% Small Business
Costa Rica corporate income tax: CIT 30% standard rate, 15% small business rate under CRC 145M revenue, solidarity tax, free zone incentives, filing requirements.
Costa Rica Free Zones Guide 2026 — 0% CIT for 8-12 Years
Costa Rica free trade zones: 0% CIT for 8-12 years, 50% thereafter, VAT exemptions, customs duty relief, qualifying activities, application process.
VAT & Indirect Tax
ITBMS 13% standard, reduced rates 4%/2%/1%, digital invoice, monthly returns
Investment & Capital Gains
CGT 15% on property/shares, dividends 15% WHT, interest 15%, crypto taxation
Costa Rica Capital Gains Tax Guide 2026 — CGT 15%
Costa Rica capital gains tax: 15% on property gains, 15% on shares and other assets, 0% on primary residence, calculation methods, exemptions.
Costa Rica Crypto Tax Guide 2026 — CGT 15% on Crypto Gains
Costa Rica cryptocurrency taxation: crypto gains taxed as capital gains at 15%, crypto income as ordinary income at PAYE rates, mining, staking, DeFi, reporting requirements.
Costa Rica Investment Income Tax Guide 2026 — WHT 15% Dividends/Interest
Costa Rica investment income taxation: dividends 15% WHT, interest 15% WHT, capital gains 15%, foreign investment income, DTT relief.
Property & Rental Income
Transfer tax 1.5%, stamp duty 0.5%, municipal 0.25%, rental income at PAYE rates
Costa Rica Property Tax Guide 2026 — Transfer 1.5%, Municipal 0.25%
Costa Rica property taxes: transfer tax 1.5%, stamp duty 0.5%, municipal annual property tax 0.25%, capital gains tax on property, primary residence exemption.
Costa Rica Rental Income Tax Guide 2026 — PAYE Rates
Costa Rica rental income taxation: rental income taxed at PAYE progressive rates, 5% depreciation deduction, allowable expenses, filing requirements for landlords.
Social Security & Pensions
CCSS 10.67%+26.67%, Banco Popular 1%, INA 1.5%, IVM retirement age 62/65
Costa Rica Pension Guide 2026 — CCSS IVM, Retirement Age 62/65
Costa Rica pension system: CCSS IVM pension (Régimen de Invalidez, Vejez y Muerte), retirement age 62 for women and 65 for men, complementary pension systems (ROPC), voluntary pensions.
Costa Rica Social Contributions Guide 2026 — CCSS 10.67%+26.67%
Costa Rica social security contributions: CCSS employee 10.67% and employer 26.67%, Banco Popular 1%, INA employer 1.5%, health insurance, pension contributions.
Wealth & Inheritance
No wealth tax, no inheritance/gift tax, solidarity tax on companies >CRC 4.5B
Costa Rica Inheritance and Gift Tax Guide 2026 — No Inheritance Tax
Costa Rica inheritance and gift taxation: no inheritance tax, no gift tax, estate settlement procedures, notarial fees, and tax implications for heirs.
Costa Rica Wealth Tax Guide 2026 — No Net Wealth Tax
Costa Rica wealth taxation: no net wealth tax for individuals, solidarity tax on large companies with revenue exceeding CRC 4.5 billion, property tax framework.
Costa Rica Calculators (5)
Free calculators for Costa Rican salary, income tax, VAT, corporate tax, and social security.
Costa Rica Salary
Net salary with CCSS and PAYE deductions.
Costa Rica Income Tax
PAYE 0-25% progressive brackets.
Costa Rica Corporate Tax
CIT 30%, small business 15%.
Costa Rica VAT
ITBMS 13% with reduced rates.
Costa Rica Social Insurance
CCSS 10.67%+26.67% contributions.