- Corporate Tax Rate
- 30%
- Capital Gains Rate
- 15%
- Crypto Capital Gains
- 0%
- Territorial System
- Yes
- IP Box Regime
- No
- Tax Treaties
- 12
- VAT Rate
- 13%
- Dividend Withholding
- 15%
- Holding Company Viable
- No
- Notes
- Costa Rica's territorial tax system is its primary corporate tax advantage. Foreign-sourced income from remote services is not taxed. Limited treaty network compared to European options.
Territorial system - foreign-source crypto gains exempt; domestic-source gains taxed up to 25%
3 sources cited