Personal taxes

摘要

Income tax applies to an individual's income sourced from Costa Rica regardless of nationality or residence status. Per the Law on the Strengthening of Public Finances (Ley de Fortalecimiento de las Finanzas Publicas) of 2018 (Law 9,635), Costa Rica transitioned from a fiscal year from October to September to one from January to December starting in 2020, with the October, November and December months of 2019 included in the 2020 fiscal year. A resident is defined as a person living in the country for at least six months during the tax year. A resident must file a regular income tax return. Only income sourced from Costa Rica is taxed.