Countries › Costa Rica
Costa Rica residency requirements: does dividend income count?
We track 2 Costa Rica residency routes. Short answer, from official sources: dividend income doesn't count toward Pensionado residence; whether it counts for Rentista residence is not yet verified.
Does Costa Rica accept dividends?
- Pensionado residence NoNo — the law requires a pension. Source: pgrweb.go.cr
- Rentista residence Not yet verifiedWe haven't confirmed this from an official source, so we give no answer.
Checked 2026-10-26. Compare every country →
4 verified facts · 2 not yet verified · 0 conflicting
1. Pensionado residence
| Fact | What the official source says | Status | Primary source | Date checked |
|---|---|---|---|---|
| Income floor | US$1,000/month permanent pension (Ley General de Migración 8764, art. 81). | Verified | pgrweb.go.cr | 2026-10-26 |
| Do dividends count? | No — the law requires a pension. | Verified | pgrweb.go.cr | 2026-10-26 |
Pensionado residence details →
2. Rentista residence
| Fact | What the official source says | Status | Primary source | Date checked |
|---|---|---|---|---|
| Income floor | US$2,500/month stable income (Ley 8764, art. 82). | Verified | pgrweb.go.cr | 2026-10-26 |
| Do dividends count? | Not yet verified. Ley 8764 art. 82 requires 'rentas mensuales, permanentes y estables, provenientes o generadas del exterior o de los bancos del Sistema Bancario Nacional' but does not say whether dividends count. Checked 2026-10-26; email to DGME drafted. | Not yet verified | — | 2026-10-26 |
Rentista residence details → Check your dividend income against this floor
Tax in Costa Rica
| Fact | What the official source says | Status | Primary source | Date checked |
|---|---|---|---|---|
| Tax on foreign dividends | Costa Rica's income tax applies to Costa Rican-source income (Ley 7092 art. 1). Foreign passive income is taxed only for certain entities in multinational groups, not for individuals. | Verified | pgrweb.go.cr | 2026-10-26 |
| Tax on crypto gains | Not yet verified. | Not yet verified | — | 2026-10-26 |
Your home country may still tax your dividends; check its rules.
How it's taxed in Costa Rica
Last verified: 2026-10-26Costa Rica tax on your dividends
Local treatment of a US return-of-capital payout can differ from its US label.
- Foreign dividends Income tax applies to Costa Rican-source income (Ley 7092 art. 1); foreign passive income taxed only for certain entities in multinational groups, not individuals.
- US return-of-capital payouts
If you're a US citizen living here
- Worldwide taxation U.S. citizens and resident aliens abroad are taxed on worldwide income; the dividend/ROC rules above apply exactly as for U.S. residents.
- Foreign earned income exclusion The Foreign Earned Income Exclusion does not cover dividends or other investment income.
- FBAR FBAR (FinCEN 114) required if foreign financial accounts total more than $10,000 at any time in the year.
- Form 8938 (living abroad) Form 8938 (living abroad): > $200k year-end or > $300k anytime (single/MFS); > $400k / $600k (joint).
General information from official sources, not tax advice. Talk to a qualified tax professional. ROC status is set by the issuer each year from its earnings and profits; it is an expectation, not a guarantee.
Talk to a crypto-savvy CPA US citizens abroad and non-US investors →
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How we check
We only publish a figure or rule when a government, consulate, or tax authority source confirms it. Where official sources disagree, we say so and show neither figure as fact. Methodology.
Estimates, not tax or legal advice. Consulates often apply their own figures and exchange rates. Immigration rules change; confirm with the official authority or a licensed immigration lawyer. Not legal advice.
Where dividend income does count
Countries with a route where the official source says dividend or investment income qualifies: Argentina, Belize, Chile, Cyprus, Dominican Republic, Ecuador, El Salvador, France, Greece, Italy, Portugal, Spain, Thailand. Run the calculator →