How is crypto taxed in Costa Rica?

Costa Rica does tax crypto, but only within its territorial system. The tax authority treats crypto as an intangible asset, so gains that count as Costa Rican source fall under the tax on capital income and capital gains, generally at 15%. Income earned abroad that is not linked to the local economy is not taxed, as of October 2026.

Does Costa Rica tax crypto gains?

Yes, when they fall within its tax rules. In ruling MH-DGT-OF-0460-2023, dated August 23, 2023, the General Directorate of Taxation (DGT) said crypto is not legal tender in Costa Rica and should be treated as a virtual, intangible asset, EY reports. Gains from buying and selling crypto change a person's net worth and trigger the tax on capital income and capital gains (known by its Spanish initials IRCGPC). If the crypto is tied to a business activity, it falls under the ordinary tax on profits instead.

The same ruling said exchange and intermediation services for crypto are subject to VAT, and that a non-resident provider serving Costa Rican residents can owe the tax on payments sent abroad.

What is the Costa Rica crypto tax rate?

There is no separate crypto rate. PwC says capital gains are taxed at 15%, through withholding or by the taxpayer's own return when withholding is not possible. Under Law 9635, taxpayers may choose a 2.25% rate on the first sale of each asset, subject to conditions, and non-residents pay 2.5%, withheld by a local buyer. Passive income that is part of a taxpayer's regular activity moves into ordinary income, where PwC lists a top rate of 30%. How these rules apply to a specific crypto sale is a question for the tax authority or an adviser.

How does the territorial tax system affect crypto in Costa Rica?

Costa Rica taxes on a territorial basis. PwC says income earned abroad while tax resident in Costa Rica is not taxable if it is not related to the country's economic structure. The 2023 DGT ruling, as summarized by EY, does not set a specific test for when crypto gains are Costa Rican source, which leaves room for questions about coins held on foreign platforms. Other places where the source of income decides the tax, such as Hong Kong and Georgia, appear in which countries have no crypto tax.

What new crypto rules has Costa Rica added?

In February 2025, the government sent bill 24.811 to the Legislative Assembly. It would require crypto service providers to collect user tax data under the Crypto-Asset Reporting Framework (CARF) and report it to the tax authority, which could share it with other countries. The government committed to adopting CARF before 2028.

Separately, on May 25, 2026, the Assembly approved bill 25.340, which requires virtual asset service providers to register with SUGEF, the financial supervisor, and follow anti-money laundering rules. Registration is not an operating licence. See crypto anti-money laundering rules for background.

Whether owning and trading crypto is allowed, and how providers are licensed, is covered in is crypto legal in Costa Rica.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.