Impostos e esquemas tributários na Costa Rica | O que você precisa saber

Impostos e esquemas tributários na Costa Rica | O que você precisa saber

Costa Rica, a country renowned for its lush rainforests, stunning beaches, and commitment to environmental sustainability, also has a unique tax system. Located in Central America, Costa Rica boasts a stable democracy and a growing economy, with a focus on ecotourism, agriculture, and technology services.

Costa Rica's economy has shown resilience in recent years, with a strong emphasis on foreign direct investment and a growing service sector. The country is known for its high standard of living relative to its neighbors and its commitment to education and healthcare.

The expat culture in Costa Rica is vibrant and diverse, with many foreigners drawn to the country's natural beauty, peaceful lifestyle, and favorable climate. Popular areas for expats include the Central Valley, coastal regions like Guanacaste, and the Caribbean coast.

Remember, tax laws can change, and individual circumstances vary. Always consult with a qualified tax advisor for personalized advice.

Costa Rica Income Tax

Costa Rica employs a progressive income tax system. As of 2024, the tax rates for employees are as follows:

• Up to ₡863,000: 0%
• ₡863,001 to ₡1,267,000: 10%
• ₡1,267,001 to ₡2,223,000: 15%
• ₡2,223,001 to ₡4,445,000: 20%
• Over ₡4,445,000: 25%

For self-employed individuals and businesses, different rates and brackets apply.Summary:

• Progressive tax system
• Rates range from 0% to 25% for employees
• Different rates apply for self-employed and businesses

Costa Rica Tax on Overseas Income

Costa Rica operates on a territorial tax system. This means that residents and non-residents are only taxed on income sourced within Costa Rica. Income earned from foreign sources is generally not subject to Costa Rican income tax.

You're considered a tax resident if you stay in Costa Rica for more than 183 days in a calendar year.

Summary:

• Territorial tax system
• Only income earned within Costa Rica is taxed
• Tax residency determined by 183-day rule

Costa Rica Tax on Investments

Investment income in Costa Rica is generally subject to a flat tax rate. As of 2024:

• Interest income is taxed at 15%
• Dividends are typically taxed at 15%
• Capital gains from the sale of assets are subject to a 15% tax

However, there are some exceptions and special cases, particularly for transactions on the Costa Rican stock exchange.

Summary:

• Flat tax rate of 15% on most investment income
• Applies to interest, dividends, and capital gains
• Some exceptions for stock exchange transactions

Costa Rica Capital Gains Tax

Capital gains in Costa Rica are generally subject to a 15% tax rate. This applies to gains from the sale of assets, including real estate. However, there are some important considerations:

• The sale of a primary residence may be exempt from capital gains tax under certain conditions
• Gains from the sale of agricultural land used for agricultural purposes may be exempt
• Special rules apply for assets acquired before July 1, 2019

Summary:

• Generally 15% flat rate on capital gains
• Exemptions for primary residences and some agricultural land
• Special rules for assets acquired before July 1, 2019

Costa Rica Special Tax Regimes

Costa Rica offers several incentives to attract foreign investment and retirees:

1. Free Trade Zone Regime: Companies operating in free trade zones can benefit from significant tax exemptions and reductions.
2. Pensionado Program: Retirees who meet certain income requirements can enjoy benefits such as import tax exemptions on household goods and vehicles.
3. Rentista Program: For individuals with a stable income from investments or other sources, offering similar benefits to the Pensionado Program.

Summary:

• Free Trade Zone Regime for companies
• Pensionado Program for retirees
• Rentista Program for individuals with stable income

Tax Planning for Costa Rica

When planning your taxes in Costa Rica, consider the following strategies:

1. Understand the territorial tax system: Focus on properly reporting Costa Rican-source income.
2. Explore residency options: Different visa programs can offer various tax benefits.
3. Consider timing of asset sales: Plan the sale of assets carefully to optimize capital gains tax.
4. Seek professional advice: Consult with a tax professional familiar with Costa Rican tax law and your home country's regulations.
5. Keep detailed records: Maintain comprehensive documentation of your income and expenses to ensure accurate reporting.

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