Quick answer — Costa Rica SRL at a glance. A Costa Rica SRL (Sociedad de Responsabilidad Limitada) is registered with the National Registry through a notary, usually within one to three weeks, and can be wholly foreign-owned. Costa Rica taxes mainly Costa Rican-source income, with a 30% corporate rate and lower progressive rates for small companies. The digital nomad visa exempts foreign income earned by visa holders, but income earned through a local SRL from Costa Rican activity is taxable.
Costa Rica combines political stability, a strong expat community, a remote-worker visa and a territorial tax system. For founders who want to live in Central America, it is one of the most comfortable choices.
Two tools are often confused. The digital nomad visa lets you live there for up to two years while working for foreign employers or clients, with that foreign income exempt from Costa Rican income tax. An SRL is a Costa Rican company: it is useful for owning property, operating a local business or invoicing local clients, and it pays Costa Rican tax on local-source income. Many nomads need the visa but not the SRL.
It is usually unnecessary for digital nomad visa holders who only serve foreign clients. It is not designed for locally employed expats or retirees.
Comparing Latin American options? See our guide to open a company in Latin America.
If you are comparing destinations, see the Panamanian corporation formation and the Mexican company for remote founders.
Costa Rica taxes mainly income from Costa Rican sources. Recent changes have clarified the treatment of some passive income and capital gains, and proposals to move to worldwide taxation have been debated, so check the current rules for your type of income.
Available to remote workers with a minimum monthly income, it allows a stay of one year, renewable for a second year, and exempts foreign-source income from Costa Rican income tax. It does not authorise working for Costa Rican clients or employers.
Amounts are indicative.
For an SRL with Costa Rican-source profit of US$100,000, corporate tax at 30% is US$30,000, and dividends face 15% withholding. For a digital nomad serving foreign clients without an SRL, foreign income can be exempt during the visa period. The SRL makes sense only where there is local activity.
The Costa Rica Business Bank Comparison Guide compares the main banks for foreign-owned SRLs — get it when you start your Costa Rican setup with Heavnn.
Costa Rica taxes mainly Costa Rican-source income. Rules on some passive foreign income have been clarified recently, so check how your income is treated.
No. The visa is for people working remotely for foreign employers or clients and does not require a Costa Rican company.
The standard rate is 30%, with lower progressive rates for small companies below a gross income threshold.
An SRL is simpler and suits small businesses and property holding. An SA has a board and shares and suits larger companies or outside investors.
Yes. Foreigners can own 100% of an SRL or SA.
In Costa Rica, the source of your income decides your tax. Heavnn checks it before you set up.
Start your Costa Rican setup with Heavnn →
This guide is general information, not tax or legal advice. Rates and fees are indicative as of October 2026.
