Costa Rica Capital Gains Tax for Foreigners: The Buyer’s 2.5% Withholding Guide

The Law That Made Buyers the Tax Police For years, the Costa Rican real estate market was simple: the seller paid their taxes, and the buyer acquired the title. But with the introduction of the Capital Gains Tax (CGT) and recent tax resolutions, particularly Article 28 ter of the Income Tax Law (Law 7092), a major change has occurred for properties sold by non-resident...

The Ultimate Guide to Buying Property in Costa Rica as a Foreigner

Costa Rica’s “Pura Vida” lifestyle, stable democracy, and breathtaking landscapes make it a top destination for investors, retirees, and second-home buyers. But how easy is it to purchase property as a foreigner? This comprehensive guide will walk you through the entire process, from legal requirements to the final closing, ensuring you invest with confidence. 1. Introduction: Why Costa Rica is a...

Vertical Condos, Horizontal Condos, and the Risks of “Residenciales”

Before you buy in Jacó, Herradura, Punta Leona, or any other area of Costa Rica, you need to understand the legal differences between the types of communities available. One offers security and structure; the other can lead to neighborhood disputes. When you start browsing real estate listings in Costa Rica’s beautiful Central Pacific region, you will constantly see the word "Condominium." If you...

The Investor’s Guide to Costa Rica: Where to Buy Coastal Property in 2025-26

Costa Rica’s “Pura Vida” lifestyle isn’t just a saying; it’s an economic engine. For years, this Central American paradise has attracted tourists, retirees, and adventurers. Today, it stands as one of the world’s most dynamic real estate markets, especially along its sun-drenched coasts. But not all beach towns are created equal. An investment in the bustling hub of Jaco is worlds apart...

The Investor’s Guide (with calculator) to Costa Rica: How to Calculate ROI for Vacation Rentals

Scroll down or click here for Vacation Rental Investment ROI CalculatorInvesting in Costa Rica real estate is about more than just owning a slice of paradise; it is a business decision driven by numbers. Whether you are eyeing a beachfront condo in Jacó, a luxury villa in Los Sueños, or a boutique home in Uvita, the most common question we hear from investors is: “What will my return on investment...