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Costa Rica is the only territorial-tax country in the Americas with a major US expat community. Combined with stable democracy, universal healthcare, English widely spoken in tourist areas, and proximity to the US, it has been the leading Latin American destination for US retirees for decades. The 2022 Digital Nomad Visa added a route for working-age expats.
Кратко
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Costa Rica taxes only Costa Rican-source income (territorial system). Foreign-source income — including US salary, US business income, US investments — is NOT taxed in Costa Rica. PIT on local-source income is progressive up to 25%. This makes Costa Rica exceptionally clean for US expats whose income stays US-source.
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Territorial taxation — foreign-source income is NOT taxed in Costa Rica regardless of remittance. This means US salary paid into a Costa Rican bank is still not Costa Rican-source income (the work was performed via remote / virtual presence). Crystal clear for digital nomads and remote employees.
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Pensionado (retirement, $1,000+/month pension), Rentista (passive income, $2,500+/month), Inversionista (investment $150,000+), Digital Nomad Visa (since 2022)
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Costa Rican banks (BAC Credomatic, Banco Nacional, Scotiabank) onboard expats with residence. Many US expats keep US bank accounts and brokerage and transfer as needed. FATCA reporting in place. Wise / Revolut work well for transfers. Note: large cash transactions face stricter AML scrutiny than in many other expat destinations.
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