Costa Rica

Individual - Residence

Last reviewed - 20 December 2019

For purposes of the application of the Income Tax Law, are considered as tax resident in Costa Rica the individuals who stay in our country, continuously or discontinuously for more than 183 days, including departures and arrivals to the country, during the same fiscal period.

To determine the period of staying in the national territory, the Tax Administration will count the sporadic absences, unless the taxpayer demonstrates, with a residency tax certificate, its condition of tax resident in another country.