How capital gains tax works in Costa Rica
Costa Rica generally taxes a non-habitual capital gain at 15% under the capital-income and capital-gains regime. The taxable amount is normally the gain, subject to the statutory cost basis and applicable exclusions.
A transitional rule can apply to the first sale of certain assets acquired before 1 July 2019: the seller may use 2.25% of the sale price instead of the ordinary 15% gain calculation.
Real-estate transactions can involve more than capital-gains tax. The separate transfer tax is generally 1.5%, and a non-resident seller can trigger 2.5% withholding as a payment on account in covered cases.
Tax rates at a glance
- General capital gains
- 15%Standard rate
- Pre-1 July 2019 first sale option
- 2.25%
- Non-resident withholding
- 2.5%
- Real-estate transfer tax
- 1.5%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Property investorsSecurities investorsFounders selling sharesFamily officesCrypto holders needing classification
Watch out for
- If selling assets is part of a person's or company's habitual business, or the asset is connected to the business activity, the gain may be handled under ordinary profit taxation.
- The 2.25% transitional option is limited to the first sale of qualifying pre-1 July 2019 assets. It is not Costa Rica's normal capital-gains rate.
- A property sale needs a separate transfer-tax calculation. The 1.5% transfer tax is not the same tax as the 15% tax on the seller's gain.
- Costa Rica does not publish a standalone crypto-capital-gains rate in the sources reviewed. Crypto disposals should be classified under ordinary capital-gains or business-income rules based on the facts.
Frequently asked questions
Does Costa Rica have capital gains tax?
Yes. The general rate is 15% on the taxable gain, with a limited transitional option of 2.25% of the sale price for the first sale of certain assets acquired before 1 July 2019.
What is the Costa Rica real-estate transfer tax?
The separate real-estate transfer tax is generally 1.5% of the applicable transfer value. A property sale can also create 15% capital-gains tax on the seller's gain.
Does Costa Rica tax crypto gains?
There is no separate published crypto rate in the sources reviewed. The result depends on whether the activity is an isolated capital disposal or a habitual trading or business activity.