Costa Rica Wealth & Property Tax
Detailed wealth & property tax rates and rules for Costa Rica in 2026.
Wealth Tax
Costa Rica does not impose a wealth tax. There is no annual tax on net worth or total assets.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Costa Rica does not impose an inheritance or estate tax. Property transfers upon death are subject only to normal transfer registration fees and stamp duties.
Top Rate
0%
Property Tax
Property taxes in Costa Rica are levied by municipal governments at a rate of 0.25% of the registered property value annually. This is one of the lowest property tax rates in the Americas. A luxury home tax (Impuesto Solidario) of 0.25% to 0.55% applies to residential properties valued above approximately CRC 137 million. Property transfer taxes are approximately 1.5% of the registered value.
How Costa Rica Wealth Tax compares
Costa Rica does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
