Americas · CRC

Costa Rica For Solopreneurs - Tax, Immigration, Lifestyle

Reviewed 2026-06-21

Top income tax

25%

Self-employed SS

Yes

VAT

13%

Capital gains

15%

Exit tax

Nomad visa

Yes

/ 100

Tax efficiency54

Ease to enter81

Ease to exit93

Cost of living77

Internet19

English60

How is this scored?

Costa Rica taxes individuals and companies only on Costa Rican-source income, so foreign earnings of a remote solopreneur are generally outside the tax net, a benefit reinforced by its digital nomad visa. Personal income runs on progressive brackets up to 25 percent, the corporate rate is 30 percent (with reduced small-company rates), and standard VAT is 13 percent. There is no wealth, inheritance, or exit tax, but mandatory social security contributions are high, with self-employed enrollment required through the CCSS.

Personal income tax

Income tax structureProgressive

Top income tax rate25%

Entry income tax rate10%

Top rate threshold$41,000

Taxation basisTerritorial

Local/state income taxNo

Social security

Self-employed social securityYes

Employee SS rate10.67%

Employer SS rate26.67%

Indirect & other taxes

VAT standard rate13%

Capital gains rate15%

Long-hold CGT exemptionNo

Wealth taxNo

Inheritance/gift taxNo

Property taxNo

Exit & residency

Exit taxNo

EU/EEA deferralNo

Days to trigger residency183 days

Corporate

Corporate income tax rate30%

WHT on dividends15%

CFC rulesNo

Incentives & special regimes

Special expat regimeNo

Immigration & setup

Digital nomad visaYes

DNV monthly income requirement$3,000

Entrepreneur visaYes

Ease of setup3 / 5

Lifestyle

Cost of living index49

Internet speed90 Mbps

English proficiencyMedium

Civil liberties88

Digital nomad visa

Costa Rica runs the Digital Nomad Visa (Estancia de Nómada Digital), which lets you live here legally while earning from clients or an employer abroad. You need to prove $3,000/mo.

ProgramDigital Nomad Visa (Estancia de Nómada Digital)

Income requirement$3,000/mo ($3,000 USD/month for individuals; $4,000 USD/month if including dependents. Must be earned outside Costa Rica.)

Duration2 years

Renewablerenewable

Application fee$100 ($100 USD government fee to Costa Rica immigration authority)

Processing time~15 working days

Familyspouse and dependent children eligible as dependents on same visa category

How it is taxed

Costa Rica applies territorial tax system: foreign-source income is fully exempt from Costa Rican taxation regardless of tax residency status. Digital nomads do not pay tax on foreign earnings even if they exceed 183-day residency threshold.

What you need to qualify

remote work for employer/clients outside Costa Rica
health insurance with minimum $50,000 coverage
clean criminal record (certificate with 3-month max validity)
proof of stable foreign-source monthly income

Official source Compare every nomad visa

Verified 2026-07-17 · high confidence

Golden visa

Costa Rica offers residency by investment from $100k. Unlike the nomad route, this buys residency through capital rather than proven income.

Investor Residency (Inversionista)

Route	From	Notes
Real estate / business	$150k	$150k to 14 Jul 2026 then $200k
Forestry	$100k

Residency granted2-year temporary, renewable

Physical presence6 months/year

Path to citizenship7 years

Official source Compare with other programs

Verified 2026-07-08 · high confidence

Sources

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Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.