Costa Rica

Costa Rica is a politically stable Central American jurisdiction with strong rule-of-law signals by regional standards and a lifestyle proposition built around nature, healthcare, and a sizable expat community.

Its tax system is built on territoriality: as a general rule, only income considered Costa Rican-source is taxable. For individuals, employment and business income is taxed at progressive rates (headline up to 25%). Investment income streams are commonly taxed via withholding or final taxes, including a 15% tax on dividends (income from movable capital) and a 15% capital gains tax, with a 2.25% option under certain transitional conditions.

Costa Rica does not levy a net wealth tax and does not impose an inheritance tax. The practical "cost of living" tax picture can still include municipal property tax and other transaction taxes, but these are separate from an annual net wealth regime.

On immigration, long-stay presence is managed by the Dirección General de Migración y Extranjería (DGME). Common residence pathways in practice include work-based status, family-based status, and several categories used by retirees and passive income applicants (for example pensionado or rentista style residencies), but eligibility and documentary requirements are handled case-by-case.