Impostos e conformidade
Resident treatment: Costa Rica Income Tax Law (Ley 7092, art. 1) defines taxable income by Costa Rican source (territorial principle), so foreign-source personal income is generally outside ordinary income-tax scope. Non-resident treatment: the same law establishes withholding/remittance taxation for non-domiciled beneficiaries (including rates in arts. 54/59). Residency trigger: OECD competent-authority profile (fallback source) states tax residence generally applies when physical presence exceeds 183 days in a tax period. Assumptions: residency trigger encoded as 184 from that fallback profile because no directly citable domestic residency-threshold page was identified in this run; employee social contribution rate is set to null because this run did not obtain one consolidated, auditable official employee percentage applicable across all wage components. Confidence: medium (official legal basis is strong for territorial taxation, while residency-day and social-rate precision are limited).
Custo e infraestrutura
- Monthly cost baseline: $1,287
- Rent (1BR city center): $687
- Internet: $47
- Coworking: Data not published
Method (USD, LivingCost country table, retrieved 2026-02-27): poor=1237.68 (without-rent basket + cheap 1BR + one-person utility bill + internet), average=1287.07 (LivingCost 'Total with rent'), comfortable=1484.63 (without-rent basket + city-center 1BR + one-person utility bill + internet). monthly_cost_single_usd is set to the average baseline. City coverage on source page: 9. Confidence: medium (crowdsourced, country-level averages).