LLC × residence calculator · Edition 2026.09
If you lived in Costa Rica: how much tax you would pay on your LLC profit
Territorial system: Costa Rican-source income is taxed; foreign income is not. A service rendered from Costa Rica is Costa Rican-source and falls under the profit tax for individuals with a business activity (up to 25%).
Isaac Cubero · Checked on 14 September 2026 · territorial
At $100,000 of profit
On $100,000 of LLC profit, living in Costa Rica, you would pay $0 income tax (territorial regime), with conditions.
territorial
| Tax on foreign-source income | $0 |
| Estimated total | $0 |
Sources: Income Tax Law 7092, arts. 1, 15 and 18 · Ministry of Finance, 2025 profit tax brackets (circular CP-103-2024) · Fixed exchange rate 452 CRC/USD.
Rank 1 of 38 residences by effective rate at this profit.
- Work rendered outside Costa Rica.
- Self-employed CCSS contributions not included.
- If you work from Costa Rica, the income is local: profit tax by bracket (10-25%) and mandatory CCSS.
- Law 10,381 taxes foreign passive income only for multinational-group entities without substance; it does not reach an individual with a single-member LLC today. A bill (file 25,734) seeks to reverse the general exemption, not passed.
- Income Tax Law 7092, arts. 1, 15 and 18
- Ministry of Finance, 2025 profit tax brackets (circular CP-103-2024)
- Fixed exchange rate 452 CRC/USD.
At three profit levels
What you would pay in Costa Rica depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $0 | 0% | $50,000 |
| $100,000 | $0 | 0% | $100,000 |
| $250,000 | $0 | 0% | $250,000 |
And if it were not an LLC
The five cheapest structures from Costa Rica, distributing all the profit.
| Structure | Corporate | Withholding | You, in Costa Rica | Total |
|---|---|---|---|---|
| US LLC | $0 | $0 | $0 | 0%$0 |
| UAE free zone | $0 | $0 | $0 | 0%$0 |
| Hong Kong Ltd | $8,250 | $0 | $0 | 8.3%$8,250 |
| Bulgarian EOOD | $10,000 | $4,500 | $0 | 14.5%$14,500 |
| Cyprus Ltd | $15,000 | $0 | $0 | 15%$15,000 |
Frequently asked questions
Does a US LLC pay tax if I live in Costa Rica?
The LLC pays no US federal tax if it has no US activity. Territorial system: Costa Rican-source income is taxed; foreign income is not. A service rendered from Costa Rica is Costa Rican-source and falls under the profit tax for individuals with a business activity (up to 25%).
How much would I pay in Costa Rica on $100,000 of profit?
On $100,000 of LLC profit, living in Costa Rica, you would pay $0 income tax (territorial regime), with conditions. If you work from Costa Rica, the income is local: profit tax by bracket (10-25%) and mandatory CCSS.
Is Costa Rica a territorial country?
Yes: it only taxes local-source income. The profit of an LLC operated from abroad is not taxed, provided the work is rendered outside Costa Rica.
Next
The figure is the start. The structure is the decision.
To see Costa Rica against the other 37 residences: the full ladder.