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Capital gains tax in Costa Rica 2026
Capital gains sit in their own schedule at a flat 15% — property, securities, intangibles and rental income alike — separate from your ordinary income.
Sell in the ordinary course of a business and the gain shifts to the 0-25% business scale; sell foreign assets and the territorial rule leaves the gain untaxed.
At a glance
- top rate
- 15% flat (0-25% if habitual dealing)
- entry band
- 0% on foreign-asset gains
- tax year basis
- Per disposal
- filing deadline
- Capital gains return per event; loss offsets by request
- residency basis
- Costa Rican-located assets and capital
- regime flag
- Habitual-home sales exempt (per published summaries)
Rates
Capital gains and capital income (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Net gain | Sales of Costa Rican real estate, securities and intangibles outside a business |
| 15% | Income | Rents and leases of real estate and movable property, royalties and licence income |
| 7% | Gain | Popular and Development Bank securities |
| 0-25% | Business scale | Gains from assets sold in the habitual course of a trade |
| 0% | — | Gains on assets located abroad — foreign-source under territoriality |
Thresholds & allowances
- Loss reliefOffset against the prior 12 months' gains
Excess losses carry forward 3 years against future capital-gains tax
Residency
Residency trigger
The 15% follows the asset's location and the use of capital in Costa Rica; there is no indexation or rollover relief, and revaluations are not taxable events.
Non-resident treatment
Non-residents pay the same 15% under the general rules when they sell Costa Rican assets.
Notes
- Selling your habitual residence is exempt from the 15% under the standing rules — a point worth confirming in your circumstances, as conditions apply.
- Currency-exchange differences count as capital income unless already captured by the general income tax.
- Loss offsets are claimed by filing a capital-gains return requesting the compensation.
- Lottery prizes from the national lottery are excluded from income entirely.
FAQ
What is Costa Rica's capital gains tax rate?
A flat 15% on gains from Costa Rican assets — with business-course sales taxed at up to 25% instead, and foreign-asset gains at 0%.
Is rental income taxed in Costa Rica?
Yes — at the flat 15% capital-income rate, covering leases of both real estate and movable property.
Figures: tax year 2026, compiled from public sources. Not tax advice.