Costa Rica's headline corporate income tax (CIT) rate is 30.
The headline personal income tax (PIT) rate is 25.
The standard VAT/GST (or equivalent consumption tax) rate is 13. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Costa Rican tax resident if they stay in Costa Rica, continuously or not, for more than 183 days (including arrival/departure days) during the same fiscal period; sporadic absences count toward Costa Rican presence unless the taxpayer proves tax residency elsewhere via a foreign residency certificate. Costa Rica's system is territorial: only Costa Rica-source income (from services rendered, goods located, capital invested, or rights used in Costa Rica) is generally taxable, for both residents and non-residents, regardless of residency status. A 2023 reform (enacted to exit the EU's tax "gray list") introduced an exception: foreign-source passive income (e.g., dividends, interest, royalties, capital gains) becomes taxable where the recipient belongs to a multinational group and fails an economic substance test.
Costa Rica has no Controlled Foreign Company rules.
Costa Rica has no specific thin capitalization rules.
Costa Rica has a limited network of approximately 5 double tax treaties in force, including Germany, Mexico, and Spain - notably, these treaties generally don't apply to foreign-source income earned by Costa Rican residents, since that income isn't taxed domestically under the territorial system in the first place. Costa Rica joined the OECD in 2021 and has been working to expand its treaty network since. Costa Rica has no comprehensive income tax treaty with the United States, though Tax Information Exchange Agreements exist.