Costa Rica

Tax residency in Costa Rica is generally triggered by physical presence exceeding 183 days in a calendar year. The country operates on a territorial basis: income sourced abroad is not subject to local income tax for residents, making it particularly attractive for individuals with cross-border income streams. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

Territorial tax system. Foreign-source income exempt. Pensionado and Rentista programs. Digital Nomad visa (1+1 year). Strong infrastructure for LATAM.

The standard corporate income tax rate is 30%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Banking access in Costa Rica is attainable but may require more documentation and time than in simpler jurisdictions. Internet connectivity is generally good, with consistent broadband availability in business districts and main population centres.

Costa Rica is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Costa Rica ranks highest for Freelancer and Founder / Entrepreneur. It offers a strong proposition for freelancer (score: 72/100). It offers a strong proposition for founder / entrepreneur (score: 71/100).