ParadiseAmericas
Costa Rica
0%effective individual rate
Territorial tax system means foreign-source crypto gains are tax-free. No CGT for individuals on foreign assets. Popular digital nomad destination.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax0% (territorial)
Income Tax on CryptoUp to 25% (local source)
Corporate Tax30%
VAT on Crypto13%
Activity Taxes
Staking
0% if foreign source
Mining
0% if foreign source
DeFi
0% if foreign source
NFTs
0% if foreign source
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
Territorial system exempts foreign gains
Regulation & Residency
Regulatory Body
CONASSIF
Residency Requirement
Various visa options; rentista visa
Reporting Requirements
Annual tax return
Citizenship & Residency Path
Rentista/pensionado visa; citizenship after 7 years residency
Notable Conditions
- →Territorial tax system
- →No CGT on foreign gains
- →Popular with digital nomads
- →High quality of life
Living & Lifestyle
Cost of Living
Low-Moderate
Banking Access
Moderate
Quality of Life
High
Lifestyle Scores
Safety7/10
Healthcare7/10
Institutions7/10
Business Ease6/10
Int'l Schooling5/10
Privacy5/10