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News · Wednesday, September 30, 2026
Costa Rica Proposes 15% Tax on Certain Foreign IncomeThe proposed law would not put a blanket 15% tax but would cover five types of foreign income. Here's the government's rationale behind the measure.
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Costa Rica Proposes 15% Tax on Certain Foreign IncomeThe proposed law would not put a blanket 15% tax but would cover five types of foreign income. Here's the government's rationale behind the measure.
Lawmakers in Costa Rica are considering a proposal to impose a 15% tax on certain income earned by tax residents from assets and rights held abroad.
The proposed tax would cover five types of foreign income: interest, dividends, royalties, rental income, and capital gains. It could affect residents receiving investment income or rental payments from properties outside Costa Rica.
News Editor for Nearshore Americas, Narayan Ammachchi is a career journalist with a decade of experience in politics and international business. He works out of his base in the Indian Silicon City of Bangalore.
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