CR / Taxes
Taxes and tax residence: Costa Rica
Article 16 grants beneficiaries a full exemption from the profits tax and states that they are never treated as habitual residents for tax purposes, nor is their foreign income treated as Costa Rican-source. The benefit does not extend to the family: a family member who wants the exemption must apply and qualify as a direct beneficiary.
San José · Santa Teresa · Tamarindo
General guidance · not legal or tax advice
General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.
2026 tax edition. Check obligations and benefits for your year, profile and income categories.
Income tax exemption
Article 16 grants beneficiaries a full exemption from the profits tax and states that they are never treated as habitual residents for tax purposes, nor is their foreign income treated as Costa Rican-source. The benefit does not extend to the family: a family member who wants the exemption must apply and qualify as a direct beneficiary.
Your home country still matters
Because Costa Rica does not treat you as tax resident while you hold this benefit, the key question becomes what your home country says: many countries keep taxing their residents while they live abroad for a while. Check your home tax residence with an adviser, and what happens if you later move to another migration category in Costa Rica.
Prepare your tax consultation
Gather stay dates, previous residence, contract, clients and income by category. Ask about treaty, registration, returns, VAT and contributions for your profile, and deadlines for the relevant year. Special benefits require confirming conditions and application.
Things to keep in mind
These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.
- Tax obligations in your home country while you live in Costa Rica.
- Tax treatment if you change migration category or stay beyond two years.
Talk to a professional
Tax advisers and gestorías
Tax residence and paperwork with a professional.
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Sources and scope
- SCIJ · Ley 10008, artículo 16
Exención del impuesto sobre las utilidades · Sources consulted: 4 October 2026
Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.