Costa Rica
Costa Rica
Opportunity Score
76/100
Population
5.1M
Digital Nomad
78/100
Market Overview
A stable, eco-tourism-driven democracy with no standing army, excellent healthcare, and one of the most popular expat and digital-nomad destinations in the Americas (Pura Vida).
Key Indicators
Bars show how Costa Rica compares across the 22 tracked Caribbean markets.
Internet speed: Median fixed broadband download speed; widely available in Central Valley and coastal hubs. Source: Ookla Speedtest Global Index · 2025.
Tax Profile
Headline statutory rates for Costa Rica. The Tax Friendliness score above is derived from these figures.
Personal Income
25%
top rate
Corporate
30%
standard rate
Capital Gains
15%
on disposals
VAT / Sales
13%
standard rate
Territorial system: only Costa Rica-source income is taxed. Personal income tax top rate 25%; corporate 30%; capital gains 15%; VAT 13%. Dedicated digital-nomad law (Ley 10008).
Source: PwC Worldwide Tax Summaries · 2025. Statutory headline rates; individual circumstances and incentive programs may differ. Not tax advice.
Immigration & Residency
Official residency and citizenship pathways for Costa Rica (as of 2025).
Estancia (Ley 10008 Remote Worker)
- Min. income
- US$36,000/yr
- Application fee
- US$250
- Duration
- 1 year (renewable to 2)
Requires ~US$3,000/month (US$4,000 for families) of stable foreign income. Income earned abroad is exempt from Costa Rican income tax under the program.
Source: Govt of Costa Rica
Program terms change frequently. This is informational only and not legal or immigration advice — confirm current requirements with official government sources before applying.
Local partners on Costa Rica
Law firms, real estate agents, and relocation advisors who can help you move to or invest in Costa Rica.
Palms Residency Advisors
Relocation
Digital nomad & residency visa experts
Specialists in remote-work visas and residency-by-investment, with hands-on application support in Barbados, Bahamas, and Costa Rica.
Atlantic Expat Insurance
Insurance
International health & property cover
Global health insurance and property cover tailored to expats, retirees, and digital nomads relocating to the Caribbean.
Island Relocation Co.
Relocation
End-to-end relocation & settling-in services
Concierge relocation support: school search, home finding, shipping, and local onboarding for families and remote workers.
Partners are independent third parties. Some are paid placements and some are affiliate links, meaning we may earn a commission at no extra cost to you. Caribbean Trend Lab does not endorse or vet their services — always do your own due diligence. See all partners.
Related Research
In-depth regional reports covering Costa Rica and the wider Caribbean.