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Inheritance tax in Costa Rica 2026
Nothing is due when wealth passes: no estate tax, no gift tax, and the income tax law expressly excludes inheritances, bequests and marital property from gross income.
The one wealth-adjacent charge is the solidarity tax on high-value homes — 0.25% to 0.55% a year above a CRC 143 million exemption.
At a glance
- top rate
- 0% — no inheritance or gift tax
- entry band
- 0% on any amount
- tax year basis
- Not applicable
- filing deadline
- None
- residency basis
- No estate charge for residents or non-residents
- regime flag
- No wealth tax; solidarity tax only on luxury homes
Rates
Inheritances and gifts (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Inheritances, bequests and marital property — excluded from income |
| 0% | — | Lifetime gifts |
| 0.25% – 0.55% | Home value above CRC 143 million | Annual solidarity tax on high-value dwellings — a holding charge, not a death duty |
Thresholds & allowances
- Solidarity-tax exemptionCRC 143 million (2026)
Dwelling value below this owes nothing; the threshold updates each December with inflation
Residency
Residency trigger
There is no charge to trigger — Costa Rican and foreign assets pass tax-free whoever gives or receives.
Non-resident treatment
Non-resident heirs are expressly exempt too; holding inherited Costa Rican property brings only the ordinary real estate and solidarity taxes.
Notes
- Later sales of inherited Costa Rican assets follow the normal 15% capital-gains rules.
- The solidarity tax scale runs 0.25% (from CRC 143 million of home value) to 0.55% (above CRC 2.16 billion), assessed on land plus construction.
- With no wealth tax and untaxed foreign income, Costa Rica remains a straightforward jurisdiction for retirees' estates.
- Lump-sum death and disability compensations are excluded from income for the recipients.
FAQ
Does Costa Rica have inheritance tax?
No — 0% on inheritances and gifts, for residents and non-residents; the income tax law excludes them from gross income.
What is Costa Rica's solidarity tax?
An annual 0.25-0.55% charge on dwellings worth more than CRC 143 million (2026) — it funds social housing and is unrelated to inheritance.
Figures: tax year 2026, compiled from public sources. Not tax advice.