Skip to content

Costa Rica · DNV · Taxes

Taxes on the Costa Rica DNV

Verified data Last verified June 15, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Costa Rica treats a DNV holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
Foreign income exempt
Named regime
Ley 10008 incentivos fiscales
Tax-residency trigger
Not a fixed day-count
Income threshold
€2,760/mo

How it works

By law (Ley 10008; Reglamento 43619) beneficiaries are not treated as Costa Rican tax residents while the status is valid: foreign-source income is fully exempt from income tax. The exemption applies to the principal beneficiary only.

When you become a tax resident

Costa Rica doesn't pin tax residency to a single day-count for this route — it turns on your overall ties (a home, your family, your centre of economic life). Treat any "183-day" rule of thumb with caution here and confirm your position with the tax authority.

If you stay tax-resident somewhere else too, a double-taxation treaty between Costa Rica and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Costa Rica tax & the DNV: FAQ

Costa Rica tax & the DNV: FAQ

When do I become a tax resident in Costa Rica?

Costa Rica does not key tax residency to a single day-count for this route; residency turns on your overall ties and circumstances. See the notes above and confirm with the tax authority.

Is my foreign income taxed in Costa Rica?

Foreign-earned income is exempt from Costa Rica income tax for holders of this route, subject to the conditions described above.

Does the DNV come with a tax break?

Effectively yes — foreign-earned income is exempt from Costa Rica income tax for holders of this route, subject to the conditions described above. A double-tax treaty between Costa Rica and your home country may further affect the result.

Sources