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Costa Rica

Investor visa (Inversionista)

Costa Rica grants a temporary residency visa under the category of “inversionista”, to foreign nationals willing to immigrate to the country, and who have made an investment.

The required investment amount is US$200,000 and may be in active business, real estate, stocks or securities, or in forest plantations (required investment of US$100,000). An applicant's spouse, children under 25 years or older with disabilities may be included in the application.

The permit has a validity of 2 years, and may be renewed on condition that you still keep the investment. For renewal, it must be proved that you have lived in the country at least 6 months per year, continuously or discontinuously.

Inversionista visa holders may establish a business or obtain income from their investments, but may not work as employees.

Once you have legally resided in Costa Rica with any temporary residence permit for 3 or more years, you may be eligible for permanent residence.

Permanent Residency in Costa Rica allows working as an employee for a Costa Rican employer and the minimum requirement of annual stay is to visit the country once a year for 72 hours. Permanent residence is individual and does not include dependents.

Permanent residency must be renewed every 5 years.
Foreigners who have a first-degree relationship with a Costa Rican citizen, either spouse or child, may also apply for the permanent residence visa, even if they do not fulfill the residency requirement.

After 7 years living legally with a temporary or permanent residency visa, a foreigner may apply for citizenship by naturalization. Citizenship by naturalization gives the right to obtain the Costa Rican passport. Dual citizenship is de facto allowed; naturalized citizens are not usually required to renounce to previous citizenship.

To become citizen, you will be required to have knowledge of spoken and written Spanish, pass a test about Costa Rican history and values and have 2 witnesses that can testify to your conduct and livelihood.


For investment in business or projects of national interest:
- Detailed description of investments, productive projects or projects of national interest.
- Original or certified copy of municipality permits.
- Certification of the insurer, indicating that the company is up to date on the payment of the risk policy, or original proof of payment or duly certified.
- Certificate of legal status of the company.
- Certified copy of the company's articles of incorporation or original and copy thereof to be confirmed by a public official.
- Certification issued by Authorized Public Accountant proving investment in applicant’s personal capacity.
- Registration with the Dirección General de Tributación Directa.

For investments in immovable properties:
- Detailed description of the investments in real estate and movable assets that you own.
- Certification issued by the Property Registry showing that the movable or immovable property is duly registered.
- Proof of registration and payment of taxes to the Dirección General de Tributación Directa and the corresponding Municipality, which demonstrates the real value of the property.

For investments in stocks or securities:
- Detailed description of the investment in stocks or securities by Notary Public.
- Certified copy of the articles of incorporation of the company.
- Certification of income by an Authorized Public Accountant, by means of which the economic solvency of the applicant is demonstrated, according to the financial statements of the last period duly audited.
- If the investment is generated from abroad, the documents must be duly legalized or apostilled.
- Certification of legal status of the company or company with a date of issue not exceeding one month to the application for temporary residence as an investor.
- Certificate of registration and payment of taxes before the Dirección General de Tributación Directa.

For investments in Forest plantations:
- Certification issued by Authorized Public Accountant, where it is verified that the foreign person made an initial investment of US$100,000.
- Certified copy of the resolution of approval of the Investment Management Plan, in activities of establishment, management and use in forest plantations. The Management Plan must be programmed to a minimum term of 3 years.
- Certified copy of the forest manager contract.
- Certified copy of municipal permits

Restricted Nationalities

No nationality is officially restricted

dual citizenship

Dual citizenship is recognized in Costa Rica. You are not required to renounce your previous nationality to become a citizen of Costa Rica.

Documents Required

  • Receipt of payment of fees
  • Two passport-size photos
  • Proof of fingerprints record
  • Original Police Clearance Certificate
  • Original and photocopy of passport
  • Proof of consular registration
  • Original or Certified copy of Birth Certificate (if applicable)
  • Original or Certified copy of Marriage Certificate (if applicable)
  • dual citizenship Yes
  • Family members included Yes
  • land ownership Yes
  • Physical residence required No
  • Personal visit required No
  • Language skills required No
  • Interview required No
  • Investment Single $150,000
  • Investment Family 4 $150,000
  • Minimum annual income -
  • Time to citizenship 84
  • Time to permanent residency 36
  • Visa-free countries 152
  • Financing available No

Country details

Costa Rica
San José
North America
Spanish (Costa Rica), English
Costa Rica is a Caribbean country located between Panama and Guatemala and is a member of the CARICOM. It covers just over 51,000 sq km and has almost 5 million inhabitants. Its capital and political, cultural, social and economic center is San Jose and its official currency is the Costa Rican Colón (CRC), although the US Dollar is commonly accepted.

Costa Rica is often called the 'Switzerland of Central America', because of its pleasant lifestyle, lack of army, stable democracy and its impressive natural beauty; its considered the happiest, most ecological, green and sustainable country on the planet. Costa Rica is one of the most progressive, developed and stable countries in the Americas, with an emphasis on the environment, freedom of the press, security, equality, democracy, health and education.

Visa Free Travel

With your new passport from Costa Rica you'll be able to access 152 countries visa free


An individual is tax resident in Costa Rica if she or he spends more than 6 months a year within the country.

Costa Rica levies income taxes on a territorial basis. This means that both tax residents and non-residents are subject to tax only on their Costa Rican-source income.

Local income is taxed at progressive rates up to 25%. The employment income top marginal tax rate is 15%.

Dividends are subject to a final withholding tax of 5%. Interest income is taxed at 15%, except for those obtained from the local stock exchange, which are taxed at an 8% rate. Net rental income is subject to tax at regular income tax rates.

Capital gains are not subject to taxation in Costa Rica, as long as capital gains are not the regular source of income of an individual or entity.

Real property tax is levied at 0.25% on the value of the property. A luxury house tax may also apply.

Transfer of movable and immovable properties are subject to a transfer tax of 2.5% and 1.5%, respectively.

There are not taxes on net wealth and inheritances.
Sales tax in Costa Rica is levied at 13%.

Regarding corporate taxation, resident entities are subject to corporate income tax of 30% on income earned within the country. Lower rates may apply to companies with low income levels. Foreign-source income is not subject to taxation. To learn more about company taxation, legal framework and tax treaties, you can check out incorporations.io/costa-rica.

This should not be construed as tax advice. We have access to a global network of qualified attorneys and accountants who can give you the proper advice for your particular circumstances. Contact us for further information.

  • Property tax Yes
  • Transfer tax Yes
  • Inheritance tax No
  • Net worth tax No
  • CFC law No
  • Tax residency days 183
  • Personal income tax rate 25%
  • Capital Gains tax rate 0%
  • Investment income tax rate 25%
  • Territorial taxation Yes

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Residency by Employment (Work Permits)
Residency by Entrepreneurship (Starting or Relocating your Business)
Residency by Investment in Real Estate or Securities
Residency by having sufficient means (Passive Income)

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Flag Theory is an internationalization and offshore solutions provider, and the creator of residencies.io. We offer expert consultation advice and assistance.

Your privacy is important for us and we will keep your information secure. View our privacy policy

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