Income tax in Costa Rica
Income tax will only apply to you if you have a job or business (including vacation rentals) in Costa Rica. It is worth considering that the tax is levied both on income from the source of employment and on income that is not a source of employment. Every person working in Costa Rica must pay a monthly withholding tax based on his / her salary. Income from employment (monthly) of individuals is taxed up to 15%.
For self-employed, rates range from 10% to 25%.
Costa Rica’s income tax system is based on the principle of territoriality. Thus, only income derived from Costa Rican sources is subject to income tax, regardless of nationality, domicile or place of registration of the taxpayer. SAs generating income from Costa Rican sources are generally subject to income tax of 30% (although smaller companies are eligible for lower tax rates).