Costa Rica Capital Gains Tax
Detailed capital gains tax rates and rules for Costa Rica in 2026.
Costa Rica introduced a capital gains tax in 2019 as part of the tax reform (Law 9635). Capital gains from the sale of assets (real estate, shares, and other investments) are taxed at a flat 15%. Previously, capital gains were not taxed in Costa Rica. The sale of a primary residence remains exempt. For real estate, a 2.5% withholding applies on the gross sale price as an advance payment toward the 15% capital gains tax. Losses can offset gains from the same category of assets.
Short-Term Rate
15%
Long-Term Rate
15%
Standard Rate
15%
Exemptions
- Sale of primary residence is exempt from capital gains tax
- Gains on certain agricultural land may receive preferential treatment
- Capital gains realized before the 2019 tax reform may be grandfathered
How Costa Rica Capital Gains compares
Costa Rica’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and North America’s regional average of 8.9%.
