Emigrating from France to Costa Rica: tax and cost of living

Compared by dimension

On an average France income of €42,000 gross per year, you keep €34,821 net in Costa Rica: a difference of €2,700 per year compared with France.

• Tax: on this income Costa Rica lands at an effective rate of about 17%, against 24% in France.
• Passport and mobility: from Costa Rica you travel visa-free to 148 countries.
• Residency: on our accessibility scale Costa Rica scores 80 out of 100 for obtaining residency.
• Living environment: banking, internet, safety and healthcare together give Costa Rica a living-environment score of 63 out of 100.

The tax regime in Costa Rica

Costa Rica only taxes income from Costa Rican sources (territorial system, article 1 of the law): foreign dividends, interest, rent or pensions stay untaxed. Local salary income falls into monthly brackets from 0% to 25% (0% up to ₡918,000 per month, ± € 1,770, per Decree 45333-H for 2026); employees also pay 10.83% social contributions with no cap. Local capital gains and dividends are taxed at 15%, your primary home is exempt. There is no inheritance, gift or wealth tax; VAT 13%.

Residency and visas in Costa Rica

Costa Rica has low entry thresholds: pensionado status from USD 1,000 of pension per month, rentista from USD 2,500 of income per month (or USD 60,000 in a Costa Rican account), investor status from USD 150,000 and a digital nomad visa from USD 3,000 per month. Note: the reduced investor threshold and the tax-free import of household goods and two vehicles (Law 9996) only apply to applications until 14 July 2026; after that USD 200,000 applies again. After 3 years of temporary residence, permanent residence is possible.

• Pensionado (USD 1.000/mnd levenslang pensioen van erkende instelling; tijdelijk verblijf 2 jaar, verlengbaar; na 3 jaar permanent verblijf mogelijk) · €11,000/year · 3 years to permanent residency
• Rentista (USD 2.500/mnd gegarandeerd inkomen voor 24 maanden, of USD 60.000 deposito op Costa Ricaanse rekening; na 3 jaar permanent verblijf) · €27,600/year · 3 years to permanent residency
• Inversionista (USD 150.000 in vastgoed, aandelen of productieve projecten per Ley 9996; LET OP: verlaagde drempel en importvrijstellingen alleen voor aanvragen tot 14-7-2026, daarna USD 200.000) · €138,000 · 3 years to permanent residency
• Digital nomad (Ley 10008: USD 3.000/mnd buitenlands inkomen, USD 4.000 met gezin; 1 jaar plus 1 jaar verlenging; expliciete IB-vrijstelling op buitenlands inkomen) · €33,100/year

Frequently asked questions

What is the financial difference between France and Costa Rica?

On an average France income it differs by roughly €2,700 net per year. Your own figure depends on your income and situation; calculate it with the free freedom check.

Is this tax advice?

No. Libaros compares on the basis of primary government sources and provides information. For personal decisions, consult a qualified adviser.

What sources is this based on?

The Freedom Score uses the OECD Tax Database, IATA Timatic, the Henley Visa Index and Eurostat, with direct links to primary government sources.