Santa Teresa Luxury Properties

Tel. in the US:  +1 702 802 9972

Compare Listings

Income Taxes

Costa Rica is a “source” jurisdiction from an income point of view. Residents, non-residents and corporations generally are subject to tax only on their Costa Rican generated income.

For this reason, Costa Rica offers no credit for foreign taxes paid on foreign source income by Costa Rican residents or non-residents. Tax Rates are: 30% on corporations, 30% catch-all rate on non-residents, and a graduated scale of 10-25% for nationals depending on the type of income source. Most Santa Teresa, Mal Pais and Manzanillo real estate is held in corporate form.

Please refer to a Costa Rican tax specialist for more information.

Related posts

Costa Rican Luxury Home Tax

Passed in 2008 and formally known as the “Solidarity Tax for Strengthening Housing Programs”,...

Continue reading

Costa Rican Taxes for Land

In Costa Rica, collection of land taxes became the responsibility of the local municipalities...

Continue reading

New Capital Gains Tax

Costa Rica’s Sweeping New Tax Law Hits Home in the Real Estate Industry. In December 2018 a...

Continue reading