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Costa Rica – Property Taxes

Property tax in Costa Rica is based on the value of the property and is typically paid annually. The tax rate ranges from 0.25% to 1.5% depending on the location and type of property.

Capital Gains Tax (CGT)

  • When selling a property in Costa Rica, the seller is subject to CGT. The tax rate is 13% on the difference between the sale price and the original purchase price.

Inheritance Tax

  • Inheritance tax in Costa Rica is imposed on the transfer of property from the deceased to the heir(s). The tax rate ranges from 5% to 25% depending on the relationship between the deceased and the heir(s) and the value of the property.

Gift Tax

  • Gift tax in Costa Rica is imposed on the transfer of property as a gift. The tax rate ranges from 5% to 25%, and is based on the value of the property and the relationship of the giver and receiver.

Tax on Property Income

  • Income from renting out a property in Costa Rica is subject to income tax. The tax rate ranges from 10% to 30%.

Tax Advantages


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  • There are certain tax advantages in buying a house in Costa Rica. For example, individuals who purchase a property that is considered a “primary residence” may be eligible for a reduction or exemption on property taxes. Additionally, individuals who purchase a property in a designated “tourism zone” may be eligible for reduced CGT rates and other incentives.


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