Dividend tax in Costa Rica 2026

Costa Rican dividends carry a flat 15% final withholding — they never touch your ordinary income and for most people there is nothing to file.

Dividends from foreign companies are foreign-source: 0% under the territorial rule.

At a glance

Rate	Base	Applies to
15%	Gross dividend	Distributions by Costa Rican companies — final, residents and non-residents
15%	Gross interest	Interest and financial income — withheld by banks and public institutions
7%	Gross	Securities issued by the Popular and Development Bank
0%	—	Foreign dividends and interest received by residents — territorial exemption

The payer withholds and the matter closes; dividends are expressly excluded from ordinary gross income and instead ride the capital-income schedule.

Non-residents bear the identical 15% final withholding on dividends and interest paid from Costa Rica.

There is no imputation system — the 15% is a clean, final layer on top of company tax.
Royalties differ for non-residents: paid abroad they carry a 25% remittance withholding rather than the 15% capital rate.
Banks in the national system are standing withholding agents for interest payments.

What is the dividend tax in Costa Rica?

A flat 15% final withholding on dividends from Costa Rican companies — no return needed, and foreign dividends pay 0%.

Is bank interest taxed in Costa Rica?

Yes — 15% withheld at source as a final tax (7% for Popular Bank securities); foreign interest is untaxed.

Figures: tax year 2026, compiled from public sources. Not tax advice.