middle_east
UAE Retirement Visa
From ~USD 2.0M
1-2 mo · 30yr to citizenship
Americas
Costa Rica Investor Residency (Inversionista)
Tropical paradise with territorial taxation - foreign income is tax-free. Affordable residency from USD 150K investment with laid-back lifestyle.
Program overview
- Status
- Active
- Minimum Investment
- USD 150K
- Established
- 2021
- Processing Time
- 9-15 months
- Schengen Access
- No
Investment options
Real Estate
USD 150K
Investment Funds
USD 150K
Business Investment
USD 150K
Citizenship requirements
Eligibility
After 7 years
Language
Spanish
Test
Required
Key benefits
Territorial tax system
Travel to Costa Rican passport grants 90/180 Schengen
Family inclusion
Spouse
Dependent children up to age 18
Tax situation
Territorial Tax System
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- 0-25%
- Foreign Income
- Exempt
- Capital Gains
- 15%
- Dividends
- 15%
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Territorial Tax System |
|---|---|
| Eligibility | Residency |
| Duration | Indefinite |
| Income Tax | 0-25% |
| Foreign Income | Exempt |
| Capital Gains | 15% |
| Dividends | 15% |
| Wealth Tax | None |
| Inheritance Tax | None |
| Learn more |
Program details
Costa Rica's Investor Residency program requires investment in real estate, business, or securities. The threshold was reduced from USD 200K to USD 150K in 2021, making it more accessible. Property investments must be held in your personal name without a mortgage.
The program operates on a territorial tax system, meaning foreign-source income is not taxed. Costa Rica permits dual citizenship, and the country is popular among US expats and retirees for its stable democracy, healthcare system, and natural beauty.
Note: Processing times are currently extended due to a cyber incident affecting the DGME (immigration authority) in November 2024.
Permanent residency requires 180 days per year of physical presence in Costa Rica. Citizenship is available after 7 years, requiring Spanish language proficiency and a naturalization test.
Interested in Costa Rica's Investor Residency (Inversionista)?
Our advisors can guide you through the application process and help you evaluate if this program fits your goals.
Schedule consultationOther Residency programs
Territorial taxation principle
PwC Worldwide Tax Summaries - Costa Rica (Corporate)·Last checked: 13/01/26
Individual tax residency test (183 days)
PwC Worldwide Tax Summaries - Costa Rica (Individual - Residence)·Last checked: 13/01/26
Headline PIT rate, capital gains, no inheritance tax, no net wealth tax
PwC Worldwide Tax Summaries - Costa Rica (Overview)·Last checked: 13/01/26
Immigration authority
DGME - Dirección General de Migración y Extranjería·Last checked: 13/01/26
Expert guidance
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