Destination · Costa Rica

Costa Rica: keep more of what you earn abroad

A territorial tax system, several residency routes and a family-friendly way of life, a few hours from major North American cities.

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Territorial tax system
Residency by pension, income or investment
Direct flights to the US and Canada

Overview

Why entrepreneurs choose Costa Rica

Costa Rica, known for its breathtaking landscapes and exceptional quality of life, offers high-income earners a special opportunity to retain more of their wealth. The standout feature is its territorial tax system, which taxes income earned within the country. Foreign income can fit Costa Rica’s territorial tax system; the treatment depends on where the work is done and how the business is structured.

Located in Central America, it offers excellent connectivity for international business, with direct flights to major US and Canadian cities. It also has a thriving expat community, international schools and safe, family-oriented neighborhoods.

Getting it right takes more than a residence permit. Your permit, your tax residency and the structure of your business have to line up. Here is why the two are not the same thing.

At a glance

Costa Rica in six lines

Tax system	Territorial: tax applies to income earned in Costa Rica.
Foreign income	Foreign active business income can fit the territorial system; the treatment depends on where the work is done and how the business is structured. The treatment of foreign passive income such as dividends, interest and capital gains was revised in recent years and is reviewed case by case. Cryptocurrency and investment profits are not tax-free across the board: the treatment depends on the activity, the source and the ownership structure.
Residency routes	Pensionado (pension income), Rentista (stable income), Inversionista (investment) and a digital nomad visa for remote workers. Residency may also come through family ties, including the birth of a child in Costa Rica. Compare the routes.
Path to citizenship	Naturalization is possible after a period of legal residence set by law, with additional requirements such as language and knowledge tests.
Good fit for	Entrepreneurs with foreign clients, families, retirees and anyone who wants nature, safety and easy access to North America.
Watch out for	Structuring. Moving without the right setup can leave you taxed at home, taxed locally, or both.

General information, not legal or tax advice. Immigration and tax rules, amounts and processing times change; we confirm the current requirements for your specific case during your Global Strategy.

Residency routes

Four common ways to live in Costa Rica legally

Each route has its own income, investment and document requirements. Figures as checked September 2026 against official sources; we confirm them for your case.

Pension

Pensionado

For people with a permanent pension from abroad of at least US$1,000 a month.

Compare routes

Income

Rentista

For people with stable income of at least US$2,500 a month, guaranteed for at least two years.

Compare routes

Investment

Inversionista

For people investing at least US$150,000 in property, securities or qualifying projects in Costa Rica.

Compare routes

Remote work

Digital nomad visa

A stay permit for remote workers earning at least US$3,000 a month from abroad, or US$4,000 with family.

Compare routes

Residency in Costa Rica

Residency in Costa Rica: the routes compared

Pensionado, Rentista, Inversionista and the digital nomad visa side by side, with the thresholds, the documents and how each route fits your tax plan.

Compare the residency routes

Costa Rica FAQ

Questions about moving to Costa Rica

Ask us your question

Is Costa Rica a tax haven?

Not in the usual sense. Costa Rica has a territorial tax system: it taxes income earned in the country. For entrepreneurs whose income comes from outside Costa Rica, that can mean little or no local tax, depending on where the work is done and how the business is structured, and provided your tax residency elsewhere has genuinely ended.

Do I stop paying tax at home if I move to Costa Rica?

It depends on your citizenship and your ties. Canada taxes residents, so becoming a Canadian tax non-resident can end Canadian taxation of your worldwide income, while certain Canadian-source income remains taxable. US citizens remain taxable in the US wherever they live. See leaving Canada and leaving the United States.

Does Costa Rica tax foreign investment income?

Rules on foreign passive income such as dividends, interest and capital gains were revised in recent years. How they apply depends on the activity, the source of the income and the ownership structure, so we review it case by case during your strategy. The same goes for cryptocurrency profits, including local ones: they are not automatically tax-free.

Which residency route is right for me?

That depends on your income source, your savings, your age and your plans. The residency page compares the main routes, and the Global Strategy picks the one that fits.

Can I get Costa Rican citizenship?

Yes, through naturalization after the legal period of residence and other requirements, or through family ties. We map the timeline for your situation.

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