Capital gains tax in Costa Rica: what you really pay and how to pay less

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You own, or plan to buy, property or investments while living in Costa Rica, and you want to know what a sale will cost. This guide shows how much you really pay in 2026, which gains are exempt by law, and how to pay less legally.

Costa Rica capital gains tax in 2026: the key figures

Is this guide for you?

Read on if you…

• own, or plan to buy, a house, condo or land in Costa Rica;
• hold shares in a Costa Rican company or local securities;
• live in Costa Rica and invest abroad, and want to know if your gains are taxed.

Probably not your case if you…

• sell assets inside your Costa Rican business as part of its trade: those gains fall under corporate or business income tax at up to 30%;
• trade crypto as your main activity. See our cryptocurrency taxes in Costa Rica guide.

How are capital gains taxed in Costa Rica?

Since July 2019, Law 9635 (Ley de Fortalecimiento de las Finanzas Públicas) taxes capital income and capital gains in a separate schedule. Think of it as a box: rent, interest, dividends and gains go in it, each at 15%, apart from your salary or business income.

The territorial principle

Costa Rica taxes only income from Costa Rican sources. That means gains on assets located, or economically used, in Costa Rica. Shares of a US company in a US brokerage account are foreign-source. Good news: as an individual resident, you pay nothing in Costa Rica on those gains.

Here's the catch. A long-debated bill would move Costa Rica to worldwide taxation (renta global). It has not been approved as of November 2026. Separately, Law 10381 of 2023 taxes foreign passive income of companies belonging to multinational groups without local substance. It does not target individuals.

How the gain is calculated

1. Take the sale price.
2. Subtract the acquisition cost, plus improvements and purchase costs you can document.
3. Apply 15% to the result.

For property, you can update the acquisition cost for inflation using official indices.

What are the rates by asset type?

The 2.25% transitional option

If you owned the asset before 1 July 2019, you may choose to pay 2.25% of the gross sale price instead of 15% of the gain. This applies only to the first sale after the reform. It pays off when your gain exceeds 15% of the price. For a property bought long ago at a low price, it is usually the better option.

The main-home exemption

Gains on your vivienda habitual – the home you actually live in – are exempt. You need to show it was your residence: utility bills, municipal registration, residency card address. A holiday home rented out most of the year does not qualify.

Residents vs non-residents: what changes?

Non-residents pay the same 15% on Costa Rican-source gains. The difference lies in collection and paperwork.

• You must self-assess and pay the tax on each sale, usually by the 15th of the month after the transaction.
• You need a Costa Rican tax ID and a TRIBU-CR account, often through a local representative.
• A treaty may reduce tax on shares, but Costa Rica has very few. See international tax treaties of Costa Rica.

Tax residency itself depends on spending more than 183 days in Costa Rica in a calendar year. Our tax residency in Costa Rica guide covers the test.

Is there an exit tax when you leave Costa Rica?

No. Costa Rica has no exit tax on unrealised gains. When you leave, you only need to settle tax on any Costa Rican assets you sell. Your next country may tax gains differently, so time big sales with care. See the practical guide to ceasing your tax residency in Costa Rica.

How can you pay less, legally?

• Live in the property first. Making it your main home turns a taxable gain into an exempt one.
• Choose the 2.25% option where it wins. Run both calculations for assets held before July 2019.
• Keep every invoice. Documented renovations and purchase costs reduce your gain.
• Use losses. A capital loss offsets capital gains for up to three years.
• Hold growth assets abroad. Foreign portfolios stay outside Costa Rican tax under current law, but check your home country's rules.

Common mistakes (and what they cost)

• Assuming a holiday home is a main home → the exemption is denied, and you owe 15% plus interest and a 50% penalty on the shortfall.
• Not comparing the 2.25% option → paying 15% of a large gain when 2.25% of the price was far cheaper.
• Losing purchase invoices → a gain calculated on the bare price difference, often thousands higher.
• Selling through a company without checking → the gain lands in corporate tax at 30% instead of 15%.
• Ignoring your other country → your home country may still tax the gain if you never properly left it.

Frequently asked questions

What is the capital gains tax rate in Costa Rica in 2026?

The rate is a flat 15% of the net gain on Costa Rican-source assets, under Law 9635. Assets owned before 1 July 2019 can instead pay 2.25% of the gross sale price on their first sale. Gains on your main home are exempt, and foreign-source gains of individuals are not taxed in Costa Rica.

Do I pay Costa Rican tax on my foreign stock gains?

No, not as an individual under current law. Costa Rica taxes only Costa Rican-source income, so gains on foreign shares, ETFs or funds held abroad are outside its scope. A bill to move to worldwide taxation has been debated for years. Check its status before relying on this for future years.

Is the sale of my home in Costa Rica taxed?

Not if it is your habitual residence. The main-home exemption covers the gain on the property you actually live in. Keep proof such as utility bills, municipal records and your residency address. Second homes and properties rented out most of the year are taxed at 15% of the gain.

How are non-residents taxed on Costa Rican property sales?

Non-residents pay the same 15% on the gain, or 2.25% of the price for assets held before July 2019. They must obtain a tax ID, self-assess and pay after each sale, often through a local representative. Costa Rica has few tax treaties, so relief at home depends on your country's foreign tax credit rules.

Can I offset capital losses in Costa Rica?

Yes. Capital losses can be set against capital gains within the capital income schedule. Unused losses carry forward for up to three years. They cannot reduce salary or business income. Keep records of the loss-making sale, because the tax administration can ask for them when you claim the offset.

Does Costa Rica have an exit tax?

No. Leaving Costa Rica does not trigger tax on unrealised gains. You only pay when you actually sell a Costa Rican asset, whether you live there or not. Your new country of residence may treat future gains differently, so plan the timing of large sales around your move.

Related guides

• Tax residency in Costa Rica – the 183-day test explained
• Cryptocurrency taxes in Costa Rica – how crypto gains are treated
• Specific taxes in Costa Rica – transfer tax, property tax and VAT
• Costa Rica tax landscape overview – the whole system on one page
• Capital gains tax in Paraguay – another territorial system, at 8%
• Capital gains tax in Mexico – worldwide taxation for residents
• All country tax guides

Sources

• Ministerio de Hacienda – tax administration
• SCIJ – Law 9635 and Income Tax Law 7092
• Asamblea Legislativa de Costa Rica
• OECD – Costa Rica
• PwC Worldwide Tax Summaries – Costa Rica

This guide is general information, not personalised tax advice. See how we research and review.