Costa Rica: residency and company
Costa RicaAmericas- Rentista, foreign income
- USD 2,500 a month for at least 2 years, or a USD 60,000 deposit
- As of 2026-10-27 · [2]
- Inversionista, qualifying investment
- USD 200,000 since 15 July 2026 (USD 150,000 for files lodged by 14 July 2026)
- As of 2026-10-27 · [3]
- Corporate tax / dividend withholding
- 30% (lower bands for small companies) / 15%
- As of 2026-10-27 · [6]
Overview
Costa Rica attracts founders, remote earners and retirees who want a settled life in the region and whose income comes from abroad. Its income tax reaches Costa Rican-source income; foreign pensions, dividends and interest are generally outside it for individuals today.
That could change. On 22 September 2026 the government filed Bill 25.796, which would tax residents at 15% on certain foreign passive income such as interest, dividends, rents and capital gains. It is not law, and earlier attempts at wider taxation stalled, but anyone planning a move should follow it.
Redomiciled sequences the immigration and company steps and introduces licensed Costa Rican lawyers and accountants, who give the legal and tax advice.
Costa Rica companies for regional operations
Costa Rica's two common company forms are the sociedad anónima (S.A.) and the sociedad de responsabilidad limitada (S.R.L.). Both can be 100% foreign-owned and are taxed on Costa Rican-source profits at 30%, with lower bands for small companies. Foreign-source business income is generally outside Costa Rican tax.
Dividends paid to non-resident shareholders carry 15% withholding. Dividends between active Costa Rican companies are generally exempt, which matters when a local holding sits above an operating company.
A Costa Rican company suits a business that operates, hires or invoices in the region. We plan the structure above it with your advisers before incorporation.
Who it suits
Operating businesses in Central America
You hire, invoice or hold assets in Costa Rica.
Residents with a local business
You live in Costa Rica and want the company in the same place.
Service exporters
Your clients sit abroad and income may be foreign-source; confirm with a local adviser.
Requirements
- Required
Registered address and resident agent
In Costa Rica.
- Required
Registration with the National Registry
Company and beneficial owner registration.
- Required
Annual corporate tax
Paid to the National Registry each year.
- Required
Tax filings
With the Ministry of Finance, including where income is foreign-source.
Banking fit
- Costa Rican banks usually open personal accounts once residence is in process or granted; each applies its own review.
Questions
Which company forms are common in Costa Rica?
The sociedad anónima (S.A.) and the sociedad de responsabilidad limitada (S.R.L.). Both can be 100% foreign-owned.
What is the corporate tax rate in Costa Rica?
30% on Costa Rican-source profits, with bands of 5%, 10%, 15% and 20% for small companies. Foreign-source business income is generally outside Costa Rican tax.
Do dividends from a Costa Rican company carry withholding tax?
Dividends paid to non-resident shareholders carry 15% withholding. Dividends between active Costa Rican companies are generally exempt.
Who is a Costa Rican company for?
A business that operates, hires or invoices in the region, or a resident who wants the company in the same place. Service exporters should confirm with a local adviser whether their income is foreign-source.
Costa Rica residence for founders, retirees and investors
Costa Rica's main temporary residence categories are rentista (steady foreign income), pensionado (lifetime pension) and inversionista (investment). Each grants two years of temporary residence, renewable, and leads to permanent residence after three years. Applications go to the Dirección General de Migración y Extranjería (DGME).
Rentista applicants show at least USD 2,500 a month in stable income for at least two years, certified by a bank or financial institution, or deposit USD 60,000 in a Costa Rican bank to be released at USD 2,500 a month. Pensionado applicants show a lifetime pension of at least USD 1,000 a month. Both categories do not allow salaried work for Costa Rican employers.
Inversionista applicants make a qualifying investment in Costa Rican real estate, a business, securities or approved projects. Law 9996 cut the threshold to USD 150,000, but its five-year window closed on 14 July 2026; files lodged after that date should plan on the pre-2021 minimum of USD 200,000. Confirm the figure with a Costa Rican attorney before buying, because the rule has been applied inconsistently in guidance since July.
Residents join the national health system, the Caja Costarricense de Seguro Social (CCSS), before the residence card is issued. Redomiciled coordinates documents and timing with licensed immigration attorneys.
Who it suits
Founders and remote earners with foreign income
USD 2,500 a month in steady income qualifies without an investment.
Retirees
A lifetime pension of USD 1,000 a month meets the pensionado test.
Buyers of Costa Rican property
A qualifying purchase can support investor residence.
People leaving high-tax countries
Foreign income stays outside Costa Rican tax under current law.
Requirements
- Required
Valid passport
With the entry stamp for your current stay.
- Required
Criminal record certificate
From your country of residence, apostilled and translated into Spanish.
- Required
Birth certificate
Apostilled and translated; marriage certificate for a spouse.
- Required
Proof of qualifying income or investment
Bank certification, pension letter or title and valuation documents.
- Required
CCSS enrolment
Required before the residence card is issued.
- Depends on your case
Local deposit
USD 60,000 in a Costa Rican bank for the rentista deposit option.
Documents
- PassportFull copy, certified.
- Criminal record certificate (apostilled)Recent, with an official Spanish translation.
- Birth and marriage certificates (apostilled)For the applicant and family members.
- Income or pension certificateShowing the monthly amount and its continuity.
- Investment evidenceRegistry title, share certificates or securities statements, registered as foreign investment.
- Fingerprint record and photosTaken in Costa Rica during the process.
- Legal basis
- General Law of Migration and Foreigners (Law 8764)As of 2026-10-27 · [1]
- Temporary residence
- 2 years, renewableAs of 2026-10-27 · [1]
- Permanent residence
- After 3 years of temporary residenceAs of 2026-10-27 · [1]
- Rentista
- USD 2,500 a month for 2 years, or USD 60,000 depositedAs of 2026-10-27 · [2]
- Pensionado
- USD 1,000 a month lifetime pensionAs of 2026-10-27 · [2]
- Inversionista
- USD 200,000 for new files; USD 150,000 under Law 9996 for files lodged by 14 July 2026As of 2026-10-27 · [3]
- Foreign-income bill
- Bill 25.796, filed 22 September 2026, 15% on certain foreign passive income, not lawAs of 2026-10-27 · [4]
Timeline
- 1Choose the categoryCompare rentista, pensionado and inversionista against your income and plans.
- 2Prepare documents abroadCriminal record and civil certificates, apostilled and translated.
- 3Make the investment or depositWhere the route requires it.
- 4File with DGMEYour attorney lodges the file; fingerprints are taken in Costa Rica.
- 5Approval, CCSS and DIMEX cardEnrol with the CCSS and collect the residence card.
Questions
How much income do I need for Costa Rica residency?
USD 2,500 a month for the rentista category, shown for at least two years, or USD 1,000 a month in lifetime pension for the pensionado category.
Is the investor threshold still USD 150,000?
The reduced figure came from Law 9996, whose window closed on 14 July 2026. New files should plan on USD 200,000 unless a Costa Rican attorney confirms otherwise.
Does Costa Rica tax foreign income?
Not for individuals under current law. A bill filed in September 2026 would tax certain foreign passive income at 15%; it is pending.
Can I work with Costa Rica residency?
Rentistas and pensionados cannot take salaried jobs with Costa Rican employers. They can own companies and receive income from them.
Banking in our network
We do not publish institution names: the right partner depends on your profile, and each institution keeps its own view on who it will serve.
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No partner institution in our network is based here; companies and residents here are introduced to partners in other jurisdictions.
Sources
- 1.Rio Times: Costa Rica residency requirements 2026, retrieved 2026-10-27
- 2.Taxopilot: pensionado, rentista and inversionista 2026, retrieved 2026-10-27
- 3.Farmstead Collection: investor threshold back to USD 200,000, retrieved 2026-10-27
- 4.KPMG: bill on foreign-source passive income (30 September 2026), retrieved 2026-10-27
- 5.Tico Times: proposed 15% tax on foreign income, retrieved 2026-10-27
- 6.Deloitte: Costa Rica Highlights 2026, retrieved 2026-10-27
- 7.Moore Global: Costa Rica tax guide, retrieved 2026-10-27
Reviewed by the Redomiciled team on .
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