🇨🇷 Costa Rica: 2026 income tax & take-home pay
Costa Rica's digital nomad law can exempt qualifying foreign-source remote income from Costa Rican tax during the benefit period when registration steps are completed.
Costa Rica's digital nomad law can exempt qualifying foreign-source remote income from Costa Rican tax during the benefit period when registration steps are completed. Local-source income remains subject to progressive rates with a top bracket commonly cited around 25%.
Last reviewed: · Source: www.hacienda.go.cr
Key Facts — 2026
- →Territorial taxation: foreign-source salary often exempt for qualifying residents (details apply).
- →Progressive rates on local-source income; top bracket commonly cited around 25%.
- →Popular with remote workers; verify residency and sourcing rules with a local advisor.
Top Rate
25%
Taxation Basis
Territorial
Key Tax Numbers: Costa Rica 2026
- Top income tax rate
- 25%
- Taxation basis
- Territorial — foreign-source income generally exempt
- Employee social contributions
- None required
- Data source
- www.hacienda.go.cr · Last reviewed
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.