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.

Investor Residency flag

Visão geral do programa

Estado
Active
Investimento Mínimo
USD 150K
Estabelecido
2021
Tempo de Processamento
9-15 months
Acesso Schengen
Não
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Opções de investimento

Real Estate
USD 150K
Investment Funds
USD 150K
Business Investment
USD 150K

Requisitos de cidadania

Eligibility
After 7 years
Language
Spanish
Test
Required

Principais benefícios

Territorial tax system
Travel to Costa Rican passport grants 90/180 Schengen

Inclusão familiar

Spouse
Dependent children up to age 18

Situação fiscal

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
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Detalhes do programa

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)?

Os nossos consultores podem guiá-lo através do processo de candidatura e ajudá-lo a avaliar se este programa se adequa aos seus objetivos.

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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

Orientação especializada

Encontre o seu caminho para a residência permanente

Os nossos consultores ajudam-no a comparar programas, entender prazos para cidadania e estruturar o seu investimento para máximo benefício.

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