Costa Rica
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
CARF Status
Committed
Bitizenship
Not yet
CARF Reporting
Committed
Costa Rica has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
Tax Rates
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
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
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