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Costa Rica - Taxation

Always seek professional advice on taxation issues.

- There is NO wealth or inheritance tax in Costa Rica.
- Sales tax is currently 13%, gasoline carries an additional tax burden.
- Imported items carry heavy customs duty when they are luxury items - cars have an import duty of 33% - 80% depending on the age (2 to 10 years). Non-luxury items (agricultural machinery, computer supplies and equipment) attract very little duty. Each person has a $500 exemption for personal items every 6 months.
- Income tax and social security run at 10% - 15% for both depending on the income level.

Taxes on property:

- Transfer of property title is approximately 2.75%, including transfer taxes and attorney's fees.
- Property tax 'impuesto terretorial', annual - 1% of assessed property value (about 10 - 40% of market value), this goes to the city government, in certain areas additional taxes pay for trash collection and street maintenance.
- Capital gains - NONE.

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Expat Health Insurance Partners


Our award-winning expatriate business provides health benefits to more than 650,000 members worldwide. In addition, we have helped develop world-class health systems for governments, corporations and providers around the world. We want to be the global leader in delivering world-class health solutions, making quality health care more accessible and empowering people to live healthier lives.

AXA - Global Healthcare

As the global healthcare specialists for AXA, the world’s number one insurance brand, we can help you get fast access to expert medical care, whenever and wherever you need it. All our plans include evacuation and repatriation, a second medical opinion service and extra support from a dedicated case manager if you’re diagnosed with cancer. You’ll also have 24/7 support from our caring multilingual team - we’ll always remember you’re a person, not a case number.

Bupa Global

At Bupa we have been helping individuals and families live longer, healthier, happier lives for over 60 years. We are trusted by expats in 190 different countries and have links with healthcare organisations throughout the world. So whether you're moving abroad for a change of career or a change of scene, with our international private health insurance you will always be in safe hands.


Cigna has worked in international health insurance for more than 30 years. Today, Cigna has over 71 million customer relationships around the world. Looking after them is an international workforce of 31,000 people, plus a network of over 1 million hospitals, physicians, clinics and health and wellness specialists worldwide, meaning you have easy access to treatment.