Costa Rica Capital Gains Tax Guide 2026
Costa Rica imposes capital gains tax (CGT) at a flat rate of 15% on gains from the sale of property, shares, and other assets. The sale of a primary residence is exempt from CGT. Gains are calculated as the difference between sale price and acquisition cost, adjusted for documented improvements.
Capital Gains Tax Rates 2026
Costa Rica applies a flat CGT rate of 15% on capital gains, regardless of the asset type. The tax is administered by the DGT and must be declared in the seller's annual tax return or through a special CGT return within 30 days of sale.
- Property gains: 15% on net gains from sale of real estate
- Shares and securities: 15% on gains from sale of shares, bonds, and other financial assets
- Other assets: 15% on gains from sale of businesses, vehicles, and other capital assets
- Primary residence: 0% — full exemption on sale of main home
Primary Residence Exemption
The sale of an individual's primary residence is completely exempt from CGT in Costa Rica. To qualify, the property must have been the seller's principal home. There is no minimum holding period required, but the property must be genuinely used as the seller's main dwelling. The exemption applies per property.
Calculation Method
Capital gains are calculated as the positive difference between the sale price and the adjusted acquisition cost. The acquisition cost can be adjusted upward for documented capital improvements, renovation costs, and certain transaction costs (notary fees, registration fees, commissions). If no improvements are documented, a standard cost adjustment based on inflationary indices may apply.
Withholding at Sale
When a property is sold, the buyer (or notary) must withhold and remit a percentage of the sale price as an advance payment against the seller's CGT liability. The final CGT is calculated on the actual gain and filed with the DGT within 30 days of the transaction.