Costa Rica Tax Residency Rules

CR · CRC Based on rules publicly available as of May 2026

Costa Rica taxes only Costa Rican-source income (a territorial system).

Residency threshold	No fixed day count
Counting window	Calendar year
Rule type	Hybrid
Complexity	Circumstances-based test
Tax year	Jan 1 – Dec 31
Official source	Official source ↗

How Costa Rica determines residency

Costa Rica taxes only Costa Rican-source income (a territorial system). A foreign individual is treated as a tax resident only if they have continuously lived or spent at least six months in Costa Rican territory AND received income from Costa Rican sources during the fiscal year. Costa Rican nationals with Costa Rican-source income are resident regardless of days.

Because residency requires Costa Rican-source income, spending more than six months in Costa Rica does not by itself make you a tax resident — the day count is indicative, not decisive. Foreign-source income is not taxed in Costa Rica.

At least six months in Costa Rican territory AND income from Costa Rican sources (foreign individuals)
Costa Rican-source income (nationals, regardless of days)
Territorial system: foreign-source income is not taxed

Territorial taxation. Costa Rica generally taxes only locally-sourced income; foreign-source income is typically outside the tax base even for residents. This does not remove the residency-tracking obligation — verify against the official source.

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Evidence to keep

Documents that support (or rebut) a Costa Rica residency position. Not exhaustive — advisory only.

To prove residency

Certificado de Residencia Fiscal (DGT Hacienda) Tier 1 · decisive
Long-term lease agreement Tier 2
Utility bills in your name Tier 2

To rebut residency

Foreign tax residency certificate Tier 1 · decisive
Airline tickets / boarding passes Tier 3

Frequently asked questions

What is the tax residency threshold in Costa Rica?

Costa Rica has no fixed statutory day count — residency turns on the criteria below (home, ties, or continuous stay), assessed over a calendar year window.

Does Costa Rica use a calendar year or a rolling window?

Costa Rica's counting window is: Calendar year. This determines how days are aggregated when testing the threshold.

Which factors decide tax residency in Costa Rica?

Costa Rica weighs several factors: At least six months in Costa Rican territory AND income from Costa Rican sources (foreign individuals); Costa Rican-source income (nationals, regardless of days); Territorial system: foreign-source income is not taxed.

Does Costa Rica tax foreign income?

Costa Rica applies territorial taxation: foreign-source income is generally outside the Costa Rica tax base, even for residents. Verify against the official source for your situation.

Related guides and tools

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This page is for informational purposes only and does not constitute tax or legal advice. Residency rules are applied on a facts-and-circumstances basis. Verify with official sources and consult a qualified advisor for your specific situation.