Costa Rica

For purposes of the application of the Income Tax Law, in article 10 of its respective regulations, individuals who stay in Costa Rica, continuously or discontinuously, for more than 183 days, including departures and arrivals to the country, during the same fiscal period are considered tax resident in Costa Rica.

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 residence in another country.

Additionally, there is no joint filing for married couples, each spouse is assessed independently for tax residence purposes.