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Costa Rica - Special considerations for short-term assignments

Costa Rica - Special considerations

Taxation of international executives.


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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

Same residency rules explained above.

Payroll considerations

Are there special payroll considerations for short-term assignments?


Taxable income

What income will be taxed during short-term assignments?

  • All salaries, extra payments, bonuses, prizes, non-compulsory rewards, comissions and allowances. Based on the territoriality principle. Depending on the residency rules explained, the applicable tax will vary.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in your country?


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