Destinations
Costa Rica
Costa Rica offers investor residency from a property or business investment, a territorial tax system that leaves foreign income untaxed, and a famously stable, “Pura Vida” lifestyle. Be clear-eyed on two things: the reduced 150,000 USD threshold expired in July 2026 (reverting toward 200,000 USD), and the road to citizenship is a long seven years.
Key facts
- From
- $100 000≈ $133 500 — estimated total, family of four, fees included
- Processing time
- 3–6 months
- Physical presence
- Temporary residence is granted for two years and renewed as long as the investment is kept. There is no heavy stay to maintain it, but you must visit at least once a year; permanent residence follows after three years, and citizenship after seven years of continuous legal residence.
Tax at a glance
- Territorial tax: foreign-source income is not taxed in Costa Rica
- Local income is taxed progressively, up to about 25%
- No inheritance tax and no net wealth tax
- VAT is 13%; corporate income tax is up to 30%
Frequently asked questions
How much do I need to invest for Costa Rica residency?
The reduced 150,000 USD threshold under Law 9996 expired on 14 July 2026; unless it was renewed, the minimum reverts to 200,000 USD in real estate, an active business, shares or securities, with a lower 100,000 USD entry for qualifying forestry projects. Confirm the current figure with the DGME.
Does Costa Rica tax my foreign income?
No. Costa Rica uses a territorial system, so foreign-source income is not taxed, and there is no inheritance or wealth tax. Local income is taxed progressively up to about 25%. This does not remove obligations to a country that taxes on citizenship, such as the United States.
Can Costa Rica residency lead to citizenship?
Yes, but slowly: naturalisation is available after seven years of continuous legal residence, with permanent residence reachable after three. Treat it as a lifestyle and tax base first.