Bitcoin & cryptocurrency tax overview
Capital Gains Tax
Costa Rica does not have a general capital gains tax on crypto disposals for individual holders in most cases. Gains from occasional sales are typically not taxed, but habitual trading may be treated as ordinary income taxed at progressive rates up to 25%.
Income Tax
Mining rewards and staking income received as part of a business or habitual activity are subject to income tax at progressive rates up to 25% for individuals. One-off or passive receipts are not clearly established as taxable income as of January 2026.
VAT / GST
Not clearly established as of January 2026. Costa Rica levies a 13% VAT on goods and services, but the tax authority has not issued definitive guidance classifying crypto transactions as VAT-taxable events for individual holders.
Mining Tax
Not clearly established as of January 2026. Miners operating as a business or sole trader would likely be subject to income tax on profits at standard rates, but no specific crypto mining tax regulation has been published by the Ministerio de Hacienda.
Costa Rica does not impose a specific capital gains tax on cryptocurrency for individual holders, and casual disposals are generally not taxed. Habitual trading or business-related crypto income may be subject to income tax at progressive rates up to 25%. The Ministerio de Hacienda has not issued comprehensive formal guidance on crypto taxation as of January 2026, creating significant legal uncertainty.
Community-sourced data. If you spot an error, please let us know.
This information is for general reference only and should not be considered tax advice. Tax laws change frequently and may vary based on individual circumstances, residency status, and transaction type. Always consult a qualified tax professional in your jurisdiction before making financial decisions based on this information.