Author: Costa Rica Handbook Editorial Team

Costa Rica taxes local income using a territorial system and requires expats to register on the ATV portal using a NITE.

Costa Rican property taxes and transfer taxes explained, including annual municipal fees and luxury home thresholds for 2026.

Costa Rica residency holders learn mandatory Caja healthcare contributions, monthly payment calculation methods, and local clinic registration steps.

Costa Rican banking challenges explain state and private account options, residency requirements, and paperwork for expatriates.

Tax residency rules in Costa Rica determine obligations for expats under the territorial tax system and the 183-day limit.

Costa Rican value-added tax rules explain output and input tax calculations, 2026 rates, registration steps, and exemptions.

Costa Rican income tax rules explain territorial taxation, residency status, local brackets, rental income, and capital gains.

Costa Rican banks require strict paperwork for foreigners opening accounts. Learn public and private bank differences, document needs, and residency rules.

Costa Rica tax authority Hacienda manages public finances, tax collection, and territorial tax rules for residents and businesses.

Costa Rica taxes expats on local income through a territorial system, requiring tax identification numbers and Hacienda registration.