Tax issues Costa Rica - Property for sale

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The tax system in Costa Rica is generally milder than in Europe or in North America.


General rules :

Income tax concerns only the income resulting from activities in Costa Rica ; income generated outside the country is generally not concerned.

Tax on wealth does not exist ; there is however a new tax on luxury houses and cars.

There is no tax on inheritance or donations.

No tax on capital gains.

Annual local taxes on properties are to be paid to the concerned Municipality; they are quite reasonable.

Real estate transfer taxes are very small, a few % of the transaction value.


The above information is general, extremely partial, and is possibly not up to date ; it is only useful to give a global understanding of the subject.

Please get in touch with your tax advisor or lawyer before taking any decision.

For more detailed information, you can consult this website from lawyers in Costa Rica :

They provide to my view a very clear and comprehensive information.


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Date de dernière mise à jour : 24/12/2015

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