Costa Rica

Central America · CR · 4 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• continuously or discontinuously remaining in Costa Rica for more than 183 days during the respective tax period (sporadic absences of no more than 30 continuous days still count as presence)
• for CRS/tax-authority purposes: Costa Rican individuals receiving income from Costa Rican sources, whether or not they have lived in the country during the respective fiscal year
• for CRS/tax-authority purposes: foreign individuals who have continuously lived or spent at least six months in Costa Rica and have received income from Costa Rican sources during the respective fiscal year

Tax residency is based mainly on a 183‑day physical presence test; leaving Costa Rica and not meeting the day‑count in a tax period ends residence, with no citizenship or domicile‑based tail rules.

Source: Dirección General de Tributación, Ministerio de Hacienda (Costa Rica tax authority) via OECD

Tax treaty network (4)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.