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Costa Rica

#20 of 23Territorial25%

South America · San Jose · CRC

Central America's most stable democracy with a new digital nomad visa, territorial tax system, and high quality of life. Popular with US remote workers for timezone alignment.

60
Overall Score
Tax15
Funding60
Visa90
Residency58
Tax Res.75
Practical78
Remote84
Family80
Ecosystem40
San Jose

Dimension Profile

Dimension Breakdown

Corporate Tax Rate
30%
Capital Gains Rate
15%
Crypto Capital Gains
0%
Territorial system - foreign-source crypto gains exempt; domestic-source gains taxed up to 25%
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.
3 sources cited

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