Country Hub · Costa Rica · 2026

Costa Rica

Territorial — 0% on foreign income · 10–25% on Costa Rica-source income only · CCSS social 10.67% employee · Rentista visa $2,500/month · Dollarised real estate

0% — Costa Rica's territorial system exempts all foreign-source income

Foreign Income Tax

0% (exempt); 10% (₡815,000–₡1,223,000/month); 15–25% progressive above

Costa Rica-Source Income Tax

10.67% (pension 2.67%, SEM health 5.5%, IVM 2.5%)

CCSS Employee Social

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Costa Rica Tax Facts

— 2026

Foreign Income Tax

0% — Costa Rica's territorial system exempts all foreign-source income territorial

Costa Rica-Source Income Tax

0% (exempt); 10% (₡815,000–₡1,223,000/month); 15–25% progressive above

CCSS Employee Social

10.67% (pension 2.67%, SEM health 5.5%, IVM 2.5%)

Capital Gains Tax

15% on real property gains (introduced 2019); foreign investment gains exempt

Residency Visas

Rentista ($2,500+/month), Pensionado ($1,000+/month pension), Inversionista ($150K investment) popular

Tax Year

1 Oct – 30 Sep

Quick Country Comparison

— at $60,000

Country	Take-home	Eff. Rate	vs Costa Rica
Costa Rica (foreign income)	$53,598	~10.67%	—
Panama (foreign income)	$54,150	~9.75%	+$552
Mexico	$47,400	~21%	−$6,198
USA (federal+FICA)	$50,194	~16.3%	−$3,404

Costa Rica: territorial — $60K foreign-source income: only CCSS 10.67% applies. Panama: same territorial logic. Mexico: worldwide income 10–35% progressive. US: federal + FICA. Illustrative — not tax advice.

Want your exact figures? Use the full Costa Rica calculator →

Comparison Guides

See how Costa Rica compares to Panama and other expat-friendly Central American destinations.

Panama vs Costa Rica Central America's two top expat destinations

Costa Rica vs Mexico Two popular Latin American expat destinations

USA vs Costa Rica US expat guide to Costa Rica taxes

USA vs Costa Rica (Retirement) Pensionado vs US retirement tax

Salary Guides

Costa Rica uses the Colón (CRC) but US dollars are widely accepted, and real estate transactions are typically USD-denominated. Remote workers with foreign income pay only CCSS (10.67%) on the foreign income — no income tax. The CCSS provides access to Costa Rica's Caja healthcare system.

Moving from Costa Rica

Costa Rica has three primary residency visas for expats: (1) Pensionado: lifetime pension income of $1,000+/month (most retirees); (2) Rentista: passive or remote income of $2,500+/month for at least 2 years; (3) Inversionista: investment of $150,000+ in Costa Rican real estate, business, or financial assets. All three provide permanent residency (cédula) renewable every 1–2 years and eligibility for CAJA (national healthcare) after a 3-month waiting period. Costa Rica has 60,000+ American expats — the largest concentration in Central America — in areas like the Central Valley, Guanacaste coast, and Southern Zone.

2026 Costa Rica Tax Changes

Capital gains tax introduced 2019 — stable at 15% — Costa Rica introduced a 15% capital gains tax on real property sales in 2019; the rate applies to the gain (sale price minus cost basis); this represents a change from the pre-2019 zero CGT regime; confirmed for 2026.
CCSS contributions — updated — The CCSS (Caja Costarricense de Seguro Social) employee contribution rates are reviewed periodically; the approximately 10.67% employee contribution covers SEM health, IVM pension, and maternity/disability; confirm current rates on the CCSS website.
Territorial system reaffirmed — Costa Rica's foreign-income exemption under its territorial tax system has been subject to OECD BEPS pressure but remains in place for 2026; foreign-source passive income (dividends, rental from abroad) should be reviewed with a local tax advisor.

Last Updated: June 2026 · Daniel · CountryTaxCalc