Quick answer
You stop being a Costa Rican tax resident for 2026 by spending 183 days or fewer in the country during the fiscal year, which is the calendar year. Every day back counts, and time abroad can be counted as presence unless you hold another country's residency certificate. After you leave, only Costa Rican-source income stays taxable, mostly by withholding.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Check my tax setup →You are leaving Costa Rica, or cutting your time there, and want a clean exit. After this guide you will know when residence ends, what to deregister in TRIBU-CR, what Costa Rica can still tax after you go, and a before-during-after plan.
Ceasing Costa Rica tax residency in 2026: the key figures
| Item | 2026 rule | Legal basis |
|---|---|---|
| When residence ends | 183 days or fewer in Costa Rica in the fiscal period, which is the calendar year | Art. 10 of the regulations to the Income Tax Law (as cited by PwC, secondary) |
| Time spent abroad | Sporadic absences count as days in Costa Rica unless you show a tax residency certificate from another country | Same article, per PwC |
| Deregistration | Declaration in TRIBU-CR; no future date allowed; status becomes "Desinscrito" | Hacienda TRIBU-CR Q&A |
| Closing a business | "Cierre de negocio" requires only the end-of-activities date | Hacienda TRIBU-CR Q&A |
| Final income tax return | Form 101 (Impuesto sobre las Utilidades, persona física); final payment two and a half months after year-end | Hacienda form codes; PwC (secondary) for the date |
| Local dividends and interest after you leave | 15% withholding | Withholding rates listed by PwC (secondary) |
| Sale of Costa Rican assets by a non-resident | 2.5%, withheld by a local buyer who is a taxpayer | PwC, income determination (secondary) |
| Foreign tax credit for individuals | None | PwC, foreign tax relief (secondary) |
What changed for 2026
- Deregistration runs through TRIBU-CR. Hacienda's Q&A says the old ATV authorizations moved to the new system. Returns and deregistration are filed in the Oficina Virtual (OVi) of TRIBU-CR.
- No change to the day test. The residence rule we found is the same 183-day rule, with a calendar fiscal period.
- Reform still a proposal. A June 2023 Hacienda study proposed a global income model. We found no official page showing it has become law.
Is this guide for you?
Read on if you…
- are moving from Costa Rica to another country this year or next;
- run a registered activity in Costa Rica that you want to close;
- will keep a property, shares or a bank account in Costa Rica.
Probably not your case if you…
- never registered with Hacienda and only spent a few weeks in the country;
- are arriving, not leaving (see the guide to obtaining tax residency in Costa Rica).
When do you stop being a tax resident in Costa Rica?
Residence is tested per fiscal period. PwC summarises article 10 of the regulations to the Income Tax Law: more than 183 days in the same fiscal period, continuous or not, makes you resident. At 183 days or fewer, you are not. The full test is in our guide to Costa Rica tax residency.
We found no split-year rule. The test looks at the fiscal period as a whole. So if you leave on 15 August, you have spent 227 days in the country and count as resident for that year.
Here's the catch. Every day you spend back in Costa Rica counts, including arrival and departure days. And PwC reports that the administration counts sporadic absences as presence, unless you show a tax residency certificate from another country. So ask your new country for that certificate and keep it.
Is there an exit tax?
None of the sources we reviewed describes a tax on unrealised gains when you leave. Costa Rica taxes Costa Rican-source income, resident or not. So the work lies in closing registrations and in what you leave behind.
We could not read the underlying law text, so confirm this point with Hacienda if you hold large unrealised gains in Costa Rican assets.
What should you close before you go?
1. Deregister in TRIBU-CR
Hacienda's Q&A sets the rules for deregistration. You file a desinscripción declaration in TRIBU-CR. The system does not accept a future date, so the date must already have passed when you file. Once filed, your tax status updates automatically to "Desinscrito".
If you close a business, choose "Cierre de negocio". It requires only the end-of-activities date. You can register again later if you return.
2. File what is outstanding
Before you deregister, file the returns for the periods you were active. Hacienda's declaration codes list the forms for individuals: form 101 annual income tax, form 150 monthly VAT, and form 104 for the quarterly simplified regime.
3. File your final income tax return
Form 101 is due two and a half months after the fiscal year ends, according to PwC. Leaving in 2026 means filing your last return in mid-March 2027. Employees whose employer withholds the tax generally do not file for that salary.
4. Immigration and social security
Residence permits and social security follow their own rules. We could not read the DGME or CCSS pages, so we do not state conditions here. Ask the DGME and the CCSS what applies before you cancel or let a status lapse.
What can Costa Rica still tax after you leave?
Anything sourced in Costa Rica. Art. 1 of Ley 7092 taxes income "de fuente costarricense" (of Costa Rican source), whoever earns it. PwC states that non-residents are liable only for withholding taxes, depending on the nature of the local income.
| Income after you leave | How it is taxed |
|---|---|
| Dividends from a Costa Rican company | 15% withholding at the headline rate; lower treaty rates may apply |
| Interest | 15% withholding at the headline rate |
| Fees for personal services or technical fees from a Costa Rican source | 25% withholding |
| Sale of a Costa Rican asset | 2.5% withheld by a local buyer who is a taxpayer |
| Rent from a Costa Rican property | Taxed by nature of income; we could not confirm the non-resident mechanism |
| Foreign income | Outside Costa Rican tax if you are not resident |
Treaties can cut the rates. PwC lists Germany, Mexico, Spain and the United Arab Emirates, with dividend caps of 5% or 12% for Mexico and Spain. See Costa Rica's international tax treaties and, for property or share sales, capital gains tax in Costa Rica.
If you keep a Costa Rican company, read legal forms of business in Costa Rica for what keeps running after you go.
What is your exit plan: before, during and after?
Before you leave
- Choose your departure date with the 183-day count in mind, and plan any return trips.
- Check when your new country makes you resident. See Paraguay and Brazil for how other systems handle exits.
- Decide what happens to property, accounts and any company.
During the move
- Make sure outstanding returns are filed in the OVi.
- Declare the deregistration or business closure in TRIBU-CR, with the real end date.
- Keep tickets, entry and exit stamps and your new lease.
After you leave
- File the final form 101 in mid-March of the following year.
- Obtain a tax residency certificate in your new country.
- Track withholding on remaining Costa Rican income.
Example – Sofia, 36, Canadian online coach
Sofia lives in Nosara until 30 June 2026: 31 + 28 + 31 + 30 + 31 + 30 = 181 days. She moves to Mexico City and deregisters with the real end date. A 10-day November visit would take her to 191 days, above 183. She keeps it to 2 days: 183 in total, which is not more than 183. She is non-resident for 2026. Her Mexican residency certificate stops her months abroad being counted as sporadic absences. In 2027 a Costa Rican company pays her CRC 8,000,000 in dividends. Domestic withholding is 15% (CRC 1,200,000). With the certificate, the Mexico treaty rate for individuals is 12%: CRC 960,000, so she nets CRC 7,040,000.
Sofia's exit turned on eight days and one certificate. Yours has its own loose ends.
Get your exit plan checked so nothing keeps running in Costa Rica after you go.
Check my tax setup →Common mistakes (and what they cost)
- Deregistering with a future date → TRIBU-CR does not accept a future date, so you must file again with the real end date.
- Coming back for visits without counting → every day in Costa Rica adds up, and without another country's certificate your time abroad can count too, pushing you above 183 days.
- Expecting a split year → we found no such rule, so a mid-year exit can still leave you resident for the whole year.
- Forgetting withholding on remaining Costa Rican income → dividends, interest and fees keep being taxed at source, and no foreign tax credit relieves it for individuals.
- Using the wrong form → form 104 is the quarterly simplified-regime income tax form, while monthly VAT uses form 150.
Frequently asked questions
Does Costa Rica have an exit tax?
None of the sources we reviewed describes one. Costa Rica taxes Costa Rican-source income, whether you are resident or not, so leaving does not by itself trigger tax on foreign holdings. Confirm with Hacienda if you hold large unrealised gains in Costa Rican assets. We could not read the law text.
Can you stop being a tax resident halfway through the year?
We found no split-year rule. Residence is tested for the fiscal period, which is the calendar year. If you spend more than 183 days in Costa Rica before leaving, you count as resident for that year. Your non-resident status can start in the next year if you stay at or under 183 days.
How do you deregister from Hacienda?
You file a deregistration declaration in TRIBU-CR. Hacienda does not allow a future date, and the status then updates automatically to "Desinscrito". For a business, select "Cierre de negocio" and give the end-of-activities date. You can register again later if you come back.
Do you have to file a tax return in the year you leave?
If you have local income to declare, yes. Individuals use form 101, and PwC puts the final payment two and a half months after year-end, so mid-March. Employees whose employer withholds the tax do not file an annual return for that salary. With no registration and no local income, there is typically nothing to file.
What happens to rent, dividends and gains from Costa Rica after you leave?
They stay Costa Rican-source income. Dividends and interest face 15% withholding at the headline rate, fees 25%, and a sale of an asset by a non-resident 2.5% withheld by a local buyer who is a taxpayer. Treaties with Germany, Mexico, Spain or the United Arab Emirates can lower some rates.
Do you have to give up your residence permit?
Tax residence and immigration status are separate, and the permit has its own rules. We could not read the DGME or CCSS conditions, so we do not say what happens to a permit after a long absence. Ask the DGME before you leave, and keep your tax status and your immigration status as two separate checklists.
Related guides
- Costa Rica tax residency rules
- Practical guide to obtaining tax residency in Costa Rica
- Capital gains tax in Costa Rica
- Costa Rica's international tax treaties
- Legal forms of business in Costa Rica
- Ceasing tax residency in Paraguay
- Ceasing tax residency in Brazil
- All country tax guides
Sources
- Preguntas y respuestas de TRIBU-CR y OVi – Ministerio de Hacienda
- Codificación de declaraciones para persona física – Ministerio de Hacienda
- Ley 9635 (reform of Ley 7092) – Imprenta Nacional, La Gaceta Alcance 202
- TRIBU-CR – Ministerio de Hacienda
- Residence – PwC Worldwide Tax Summaries (secondary)
- Income determination – PwC Worldwide Tax Summaries (secondary)
- Taxes on personal income – PwC Worldwide Tax Summaries (secondary)
- Foreign tax relief and treaties – PwC Worldwide Tax Summaries (secondary)
This guide is general information, not personalised tax advice. See how we research and review.
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