← Guides / Costa Rica

Costa Rica Wealth Tax Guide 2026

Costa Rica does not impose a net wealth tax on individuals. There is no annual tax on assets, net worth, or total wealth. However, companies with annual revenue exceeding CRC 4.5 billion are subject to a solidarity tax (5–20%). Property owners pay an annual municipal tax of 0.25% on registered property value.

No Net Wealth Tax

Costa Rica does not have a net wealth tax (impuesto al patrimonio) applicable to individuals. Residents are not required to report their total assets or pay tax based on their net worth. This makes Costa Rica an attractive jurisdiction for high-net-worth individuals seeking to avoid wealth taxes common in other countries.

Solidarity Tax on Companies

While individuals are not subject to wealth tax, companies with annual gross revenue exceeding CRC 4.5 billion must pay a solidarity tax (Impuesto Solidario). The rate is progressive:

  • 5%: On the portion of revenue between CRC 4.5 billion and CRC 9 billion
  • 10%: On the portion between CRC 9 billion and CRC 18 billion
  • 15%: On the portion between CRC 18 billion and CRC 36 billion
  • 20%: On revenue exceeding CRC 36 billion

This tax is calculated on revenue, not profits, and is in addition to the standard CIT of 30%.

Property Tax as Proxy Wealth Tax

The primary annual tax on assets in Costa Rica is the municipal property tax (Impuesto sobre Bienes Inmuebles) at 0.25% of the registered property value. This is not a wealth tax per se but is the closest equivalent for real estate assets. There is no tax on financial assets, vehicles, or other personal property.

Related Guides

Dominican Republic Property Tax Guide 2026 — Transfer 3%, Annual IPI 1%Dominican Republic property tax for 2026. Transfer tax 3% (ITP), annual property tax 1% on value exceeding DOP 8.5M (IPI), no reassessment for 10 years, registration fees.Peru Tax Filing Guide (Annual IR Filing, Monthly PDT, IGV Return, Clave SOL 2026)Peru tax filing for 2026 — the annual Impuesto a la Renta (IR) filing by March 26 for the previous tax year, the monthly PDT (Programa de Declaración Telemática), the monthly IGV return, the SUNAT onlTonga Wealth Tax Guide: No Wealth Tax, No Net Worth Tax 2026Tonga wealth tax — no wealth tax, no net worth tax, no solidarity tax. Tonga does not impose any recurring tax on individual or corporate net worth for 2026.Slovakia Corporate Tax Guide 2026 — CIT 21%, 10% Micro-EnterpriseSlovakia's CIT — standard 21%, micro-enterprise 10% (turnover below EUR 250K), accounting period, filing deadlines, and tax-deductible expenses.South Africa Corporate Tax Guide (2026 — 27% Rate, Small Business, CGT & Turnover Tax)South Africa corporate income tax — standard rate 27% (from 28% in 2023), small business corporation rates 0-7% (revenue under ZAR 20M), close corporation rate 27%, CGT inclusion 80%, turnover tax forSolomon Islands Crypto Tax Guide: No CGT, Income at PIT/CIT 2026Solomon Islands cryptocurrency taxation — no separate CGT on crypto held as investment, trading gains taxed as business income at PIT 0-40% or CIT 30%, mining and staking rules for 2026.
Browse all guides →