🇨🇷 Costa Rica vs 🇮🇹 Italy
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇨🇷 Costa Rica | 🇮🇹 Italy |
|---|---|---|
| Tax System | Territorial | Flat Tax Regime |
| Income Tax (Foreign) | 0% (foreign income) | €100k flat (foreign income) |
| Capital Gains Tax | 0% (foreign) | 0% (foreign) |
| Corporate Tax | 30% | 24% |
| Residency Requirement | Rentista ($2,500/mo income) | Elective Residency Visa |
| Minimum Stay | None required | 183 days |
| Cost of Living | Moderate ($1,800-3,000/mo) | Moderate-High ($2,500-4,000/mo) |
🇨🇷 Costa Rica
Highlights
- ✅Stable democracy
- ✅No army, peaceful
- ✅Beautiful nature
- ✅Good healthcare
- ✅Large expat community
Considerations
- ⚠️Higher cost than neighbors
- ⚠️Bureaucratic processes
- ⚠️Some areas touristy
Best For
- 👤Retirees
- 👤Nature lovers
- 👤Families
🇮🇹 Italy
Highlights
- ✅€100k flat tax on foreign income
- ✅World-class culture
- ✅Amazing food
- ✅EU membership
- ✅Beautiful country
Considerations
- ⚠️Bureaucracy
- ⚠️Language barrier
- ⚠️Regime has time limits
Best For
- 👤Wealthy individuals
- 👤Culture lovers
- 👤EU access seekers
Which Should You Choose?
Choose Costa Rica if: You prioritize stable democracy and no army, peaceful. Ideal for retirees, nature lovers, families.
Choose Italy if: You prioritize €100k flat tax on foreign income and world-class culture. Ideal for wealthy individuals, culture lovers, eu access seekers.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.