This article provides a complete overview of Costa Rica’s tax residency rules for individuals as of 2025. We outline the official criteria for becoming a tax resident and explain how residency is determined under current Costa Rican regulations.
Tax Residency Rules in Costa Rica
Costa Rica applies a straightforward framework for determining individual tax residency. The primary basis is physical presence, measured by the number of days an individual spends in the country within a calendar year.
| Rule | Requirement |
|---|---|
| Minimum Days of Stay | 183 days in a 12-month period |
| Center of Economic Interest | Not applicable |
| Habitual Residence | Not applicable |
| Center of Family | Not applicable |
| Citizenship | Not applicable |
| Extended Temporary Stay | Not applicable |
Explanation of the 183-Day Rule
Costa Rica considers an individual to be a tax resident if they remain within the country for at least 183 days during any 12-month period. This period does not need to be consecutive; all days in Costa Rica are counted towards the threshold.
Counting Days: Absences and Exceptions
Sporadic absences from Costa Rica still count towards the 183-day residency threshold, unless the individual can provide a valid tax residency certificate from another country. This means brief trips out of Costa Rica, for vacation or business, typically do not interrupt the residency calculation. However, official recognition of residency in another country is necessary to break Costa Rica’s counting of days for its rule.
Framework Overview Table (2025)
| Residency Basis | Relevance in 2025 | Notes |
|---|---|---|
| Physical Presence (days in country) | Primary criteria | 183 days required. Absences usually count unless supported by foreign tax certificate. |
| Center of Economic Interest | Not applied | Ignored for residency in Costa Rica |
| Habitual Residence | Not applied | Not considered under 2025 rules |
| Family Ties | Not applied | Center of family is not a relevant factor |
| Citizenship | Not applied | Costa Rican nationality does not confer automatic tax residency |
Key Statistics and Practical Insights (2025)
- Minimum period: 183 days spent in Costa Rica makes you a tax resident.
- Absences: Short trips abroad do not interrupt this period unless you can prove tax residency elsewhere.
- No economic interest, habitual residence, or citizenship rules: Costa Rica’s framework is based exclusively on your physical presence within the borders.
Pro Tips for Managing Costa Rica Tax Residency
- Keep precise records of your entry and exit dates. Costa Rican immigration stamps serve as your main proof—ensure your passport is updated and legible for every crossing.
- If you spend significant time outside Costa Rica but wish to avoid tax residency, obtain and retain a tax residency certificate from another country. This is the only formal exception recognized for the 183-day rule.
- Remember that days spent in Costa Rica across different trips add up. Plan your travel calendar each year to monitor when you approach the 183-day threshold.
- If you are close to 183 days, consult with a local tax professional before the end of the year to confirm your status and obligations under local law.
Where to Find Official Information
For formal regulations and the latest updates, consult the main government portal: Ministry of Finance Costa Rica.
In summary, Costa Rica’s tax residency rules in 2025 are straightforward and are determined almost exclusively by your time spent in the country. If you stay for 183 days or more—even with short absences—you are considered a tax resident unless you can prove official residency elsewhere. Individuals seeking tax clarity should pay close attention to physical presence throughout the calendar year and keep documentation current for both Costa Rica and any countries where other tax residency may be claimed.