Costa Rica is a country in Central America, bordered by Nicaragua to the north, Panama to the southeast, the Pacific Ocean to the west, the Caribbean Sea to the east, and Ecuador to the south of Cocos Island. It has a population of around 4.9 million, in a land area of 51,060 square kilometers (19,714 square miles); over 300,000 live in the capital and largest city, San José, which had a population of an estimated 333,980 in 2015.
Capital: San Jose
Currency: Costa Rican colón
Corporate tax rate: up to 30% Territorial tax system. Only profits derived from the country are taxed.
Personal tax rate: 10-15% Territorial tax system. Only profits derived from the country are taxed.
Capital gains tax: N/A
Tax residence: 183 days rule or being employed by a local employer: local income is taxed with some exceptions.
CFC Rules: No