Costa Rica
Costa Rica still taxes individuals only on Costa Rican-source income, so a resident living on a foreign portfolio or foreign-paid work currently pays nothing there on it. The live risk is a government bill filed on 23 September 2026 (file 25.796) that would tax residents' foreign passive income; it is not law, but anyone moving for the territorial system should plan for it possibly passing, and there is no UK tax treaty.
Latitax verdict
Territorial today, but a bill filed in September 2026 would tax residents' foreign passive income. Wait for the outcome.
Ideal for: Residents living on active or Costa Rican income.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Secondary25%
Capital gains
Secondary15% (Costa Rican assets)
Inheritance / estate
UnverifiedNone reported
Wealth tax
UnverifiedNone
Corporate tax
Secondary30%
Tax system
SecondaryTerritorial (reform to tax foreign passive income pending)
Research, not advice. Rates change; confirm with a qualified professional before acting. 11 official sources, reviewed 2026-09-29.