Costa Rica

Central America

Central America

The 'pura vida' nature destination with territorial taxation, a dedicated digital-nomad visa and stable democracy - though local salaries are modest and naturalisation takes seven years.

65
Overall score
Good · 99% data coverage
Language
Spanish
Currency
CRC
Citizenship
7 years (5 for Ibero-American/Spanish)
Personal tax
0–25% (territorial)
Cost of living
$1,400 / mo (single)

Rules change often. Confirm any immigration, tax or legal decision with a qualified professional.

Score breakdown
68
Access
17%
66Residence12%
74Citizenship and passport5%
63
Earning power
25%
59Salary and work12%
67Buying power13%
57
Business and wealth
20%
78Taxes7%
59Business8%
25Investment5%
64
Daily life
25%
60Quality of life18%
74Education7%
79
Rights and institutions
13%
89Freedom6%
70Rule of law7%

Pros

  • Territorial tax on foreign income
  • Digital-nomad visa (tax-free remote income)
  • Stable, safe, biodiverse

Cons

  • 7-year citizenship path
  • Modest local wages
  • Bureaucracy can be slow

Best for

Nomads & remote earnersNature-loving retireesInvestors (rentista/inversionista)

Score profile

Access
Residence
66
Citizenship
70
Passport
84
Earning power
Salary & work
59
Buying power
67
Cost of living
64
Economy
77
Business and wealth
Taxes
78
Personal tax
55
Corporate tax
14
Business
59
Investment
25
Wealth building
57
Daily life
Safety
41
Healthcare
71
Environment
83
Infrastructure
69
Education
74
HDI
83
Rights and institutions
Freedom
89
Rule of law
70
How the scores are calculated

Access

Residence
Openness to residents
Good
66
Migrant stock12.2% of population (2024)
Regulatory quality0.58 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Main pathways
Digital Nomad (Estancia)RentistaInversionista (US$150k)Pensionado
StudentStudent residency for enrolled students.
WorkWork permits restricted; employer sponsorship required.
Self-employedInversionista or rentista routes; local company formation.
PermanentPermanent residency after ~3 years of temporary residency.
Citizenship
Citizenship accessibility
Good
70
Years required7 years (5 for nationals of Ibero-American countries & Spain)
Dual allowedYes
LanguageSpanish + Costa Rican history/values exam
ResidenceLegal residence for the qualifying period
NotesChildren born in Costa Rica acquire citizenship by birth (jus soli).
Passport
Passport power
Excellent
84
166 / 198
Mobility
#24
Global rank
Yes
Biometric
  • Visa-free116
  • On arrival42
  • eTA8
  • Visa required32

Placeholder estimates for 2024 to 2025. Check entry rules with each destination before travelling.

Earning power

Salary & work
Labour-market strength
Moderate
59
Output per worker$61,875 PPP (2024)
Unemployment6.8% (2025)
Participation57.7% of 15+ (2025)

Source: World Bank World Development Indicators

Mean monthly earnings of employees
Overall$841 · $1,359 PPP (2024)
Tech (IT & comms)$1,747 · $2,453 PPP (2024)

Source: ILOSTAT (International Labour Organization)

FreelanceStrong nearshoring & call-centre/services market
Job marketIntel, Amazon and medical-device firms anchor the San José hub.
Buying power
Purchasing power score
Good
67
GNI / person$30,760 PPP (2025)
Consumption / person$18,572 PPP (2024)
Price level62 (US = 100) (2025)
Income inequality45.5 Gini (2025)
Inflation-0.1% / yr (2025)

Source: World Bank World Development Indicators

Cost of living
Affordability
Moderate
64
Price level62 (US = 100) (2025)

Source: World Bank World Development Indicators

Rent$600–1,100 (1BR San José)
Monthly$1,400
CitiesSan José, Tamarindo, Atenas
Economy
Economic strength
Good
77
Output & income
GDP$102.9B (2025)
GDP / person$19,970 (2025)
GNI / person$30,760 PPP (2025)
GDP growth4.3% / yr (2024)

Source: World Bank World Development Indicators

Stability & labour
Inflation-0.1% / yr (2025)
Unemployment6.8% (2025)
Output per worker$61,875 PPP (2024)

Source: World Bank World Development Indicators

Sector composition
Agriculture3.4% of GDP (2025)
Industry19.9% of GDP (2025)
Services69.2% of GDP (2025)

Source: World Bank World Development Indicators

Main industries
Medical devicesTourismAgricultureBusiness servicesTechnology
Top exports
Medical devicesBananas, coffee & pineapplesBusiness services
TypeUpper-middle-income, services- and high-tech-manufacturing-led
Key sectorsMedtech free zones, Eco-tourism, Shared-services & IT
SummaryA stable economy that moved up the value chain into medical-device manufacturing, services and eco-tourism.
CurrencyCosta Rican colon (US dollars widely accepted)

Business and wealth

Taxes
Tax friendliness
Good
78
Personal0–25% on Costa Rica-source income (territorial)
Corporate30% (lower brackets for small companies)
Capital gains15%
Dividends15%
Exit taxNone
Foreign companiesNo CFC regime (territorial)
Personal tax
Personal tax
Moderate
55
Personal0–25% on Costa Rica-source income (territorial)
FreelanceForeign-source income untaxed; local activity registered with tax authority
Capital gains15%
Dividends15%
Exit taxNone
Corporate tax
Corporate tax
Low
14
Corporate30% (lower brackets for small companies)
Capital gains15%
Dividends15%
Foreign companiesNo CFC regime (territorial)
Business
Business friendliness
Moderate
59
Regulation & bureaucracy
Regulatory quality0.58 (−2.5 to 2.5) (2024)
Government effectiveness0.29 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Operating rules
Foreign companyYes: foreign ownership permitted
Local companySociedad Anónima or S.R.L. via notary
FreelanceForeign-source income untaxed; local activity registered with tax authority
Investment
Investing environment
Low
25
Market cap3% of GDP (2022)
Private credit51% of GDP (2025)

Source: World Bank World Development Indicators

Capital gains15% CGT; foreign-source gains generally outside scope
DividendsData not available yet
ETFs & fundsData not available yet
Wealth taxNone (property/luxury-home tax only)
BrokersLimited locally; foreign brokers commonly used
Foreign accessData not available yet
Tax-advantagedData not available yet
Wealth building
Wealth accumulation
Moderate
57
Salary & work
Moderate
59
Business
Moderate
59
Investment
Low
25
Tax friendliness
Good
78
Cost of living
Moderate
64

Daily life

Safety
Safety & stability
Limited
41
Personal safety
Homicide rate17.7 per 100,000 (2023)

Source: World Bank World Development Indicators

Institutions & stability
Control of corruption0.68 (−2.5 to 2.5) (2024)
Political stability1.18 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Check current government travel and security advice before relocating.

Healthcare
Healthcare score
Good
71
Outcomes
Life expectancy81.0 years (2024)
Under-5 mortality10.4 per 1,000 births (2024)

Source: World Bank World Development Indicators

Capacity & resourcing
Physicians2.69 per 1,000 (2022)
Hospital beds1.14 per 1,000 (2022)
Health spending$1,928 PPP / person (2023)

Source: World Bank World Development Indicators

System & costs
SystemUniversal public (Caja/CCSS) + private
InsuranceResidents pay into the Caja; private care affordable
Average costCaja contribution income-based; private cheap by US standards
Environment
Environment score
Excellent
83
Environmental pressure
PM2.5 exposure17.7 μg/m³ annually (2023)
Water stress5.9% (2022)

Source: World Bank World Development Indicators

Infrastructure
Infrastructure score
Good
69
Digital infrastructure
Internet use87.2% (2024)
Internet resilience60 / 100 (2026)
Fixed speed84 / 100 download index (2026)
Mobile speed64 / 100 download index (2026)

Sources: World Bank World Development Indicators · Internet Society Pulse Internet Resilience Index

Utilities
Electricity access100.0% (2023)
Grid losses9.1% of output (2024)

Source: World Bank World Development Indicators

Transport
Transport quality2.70 / 5 (2022)
Rail density16.6 km / 1,000 km² (2001)
Air connectivity3,046 departures / million people (2023)

Source: World Bank World Development Indicators

Education
Education score
Good
74
Attainment
Expected schooling16.3 years (2023)
Mean schooling8.8 years (2023)

Source: UNDP Human Development Report 2025

Participation & investment
Tertiary enrolment55% gross (2019)
Education spending5.3% of GDP (2023)

Source: World Bank World Development Indicators

Tuition$3,000–9,000 / yr (private)
Public universityPublic universities (UCR) low-cost for residents
LanguagesSpanish, English (some private)
Student workLimited work for students
HDI
Human development score
Excellent
83
HDI0.833 (2023)

Source: UNDP Human Development Report 2025

Long & healthy life
Life expectancy80.8 years (2023)

Source: UNDP Human Development Report 2025

Knowledge
Expected schooling16.3 years (2023)
Mean schooling8.8 years (2023)

Source: UNDP Human Development Report 2025

Standard of living
GNI / person$23,417 PPP (2023)

Source: UNDP Human Development Report 2025

Rights and institutions

Freedom
Freedom score
Excellent
89
Freedom in the World91 / 100 (Free)
Freedom on the Net86 / 100 (Free)
Sources
Rule of law
Rule of law score
Good
70
Rule of Law percentile70 / 100
Sources
Resources
Official references
Dirección General de Migraciónmigracion.go.crMinisterio de Haciendahacienda.go.crUNDP Human Development Report 2025hdr.undp.orgInternet Society Pulse Internet Resilience Indexpulse.internetsociety.orgWorld Bank World Development Indicatorsdata.worldbank.orgILOSTAT (International Labour Organization)ilostat.ilo.org
Quick links
Costa Rica visa & immigrationgoogle.comCosta Rica tax residency rulesgoogle.comCosta Rica citizenship requirementsgoogle.comCost of living in Costa Ricagoogle.com

Data is illustrative. Not legal or tax advice.