Costa Rica
-
ENTRY FROM
$150 000
A benchmark for luxury condos (Escasu, Santa Ana)
-
YIELD
7–9%
approximately, for priority locations
-
RESIDENCY
from $200 000
Residence permits for investors; the threshold is being revised in accordance with Law No. 9996
-
PAYMENTS
USD
Transactions in the foreign demand segment are predominantly denominated in dollars
Why Costa Rica
A niche jurisdiction catering to the wealth preservation and premium lifestyle segments, offering a high level of legal protection for property titles held by foreigners and political stability that is above the regional average.
-
Equality Before the Law
Foreigners may own real estate under the same conditions as citizens (Article 45 of the Constitution).
-
Payments in dollars
Transactions and leases in the foreign demand segment are denominated in USD
-
Low property tax
The base property tax rate is 0.25% per year.
-
Institutional stability
One of the region's most stable democracies, with sovereign ratings on an upward trend.
Types of Real Estate
The vast majority of investment real estate is available to foreigners on a freehold basis. The key exception is the coastal zone.
-
Freehold outside the ZMT zone
Full ownership without discrimination based on citizenship—a fundamental, secure framework
-
ZMT Coastal Zone
The first 200 meters from the high-tide line are subject to a concession arrangement; they are not fully owned. Not included in the standard offer.
-
Condominiums and Apartments
Escasu, Santa Ana — the primary option for long-term rentals.
-
Luxury Residences
Completed properties managed by international operators in Guanacaste.
Key Locations
-
PRIORITY
Escasu / Santa Ana
Premium apartments, expats and corporate demand, long-term rentals
-
SELECTIVE
San Jose (business districts)
Apartments and Offices, Long-Term Corporate Leases
-
RANDOM, INTENSIFIED CHECK
Guanacaste (Papagayo, Tamarindo)
Resort cluster, highest demand from the U.S. and Canada, water shortage
-
ENHANCED CHECK
Nosara / Manuel Antonio
Eco-villas and vacation rentals, lower liquidity
-
OUTSIDE THE SENTENCE
ZMT Coastal Zone
Concession, not freehold
Taxes and Expenses
| Tax | Rate | Comment |
|---|---|---|
| Transfer Tax | 1,5% | Payable upon registration |
| Capital Gains (CGT) | 15% | From the seller's net profit |
| Withholding tax on sales by non-residents | 2,5% | Advance payment toward the seller's CGT |
| Property Tax (IBI) | 0,25%/year | Based on the registered value |
There is no separate inheritance tax, but the transfer of property involves notary and registration fees. The $150,000 residency permit threshold was in effect on a temporary basis (Law No. 9996)—its applicability and the current threshold are verified as of the date of filing.
How We Help
The full cycle—from candidate selection to closing the deal.
-
Property Selection
The priority is liquid condominiums in Escasu and Santa Ana, as well as ready-to-move-in branded residences.
-
Legal Review
Verification of the National Registry, the cadastral map, access to water (AyA/ASADAS), and land status.
-
Transaction Support
Bank coordination, sources of funds, ownership structure (individual/S.A./S.R.L.), and registration.
-
Post-Purchase Support
Support for management, leasing, tax reporting, and immigration procedures.
Costa Rica is not presented as a market offering a guaranteed return of 7–9%. The actual net return depends on the location, lease model, and operating expenses, and requires a separate calculation.