🇨🇷 Costa Rica vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇨🇷 Costa Rica | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Territorial | Act 60 Incentives |
| Income Tax (Foreign) | 0% (foreign income) | 0% (export services) |
| Capital Gains Tax | 0% (foreign) | 0% (post-move gains) |
| Corporate Tax | 30% | 4% (export services) |
| Residency Requirement | Rentista ($2,500/mo income) | US citizens only |
| Minimum Stay | None required | 183 days |
| Cost of Living | Moderate ($1,800-3,000/mo) | Moderate ($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
🇵🇷 Puerto Rico
Highlights
- ✅US territory - no FEIE needed
- ✅Act 60 tax incentives
- ✅Zero capital gains post-move
- ✅4% corporate tax
- ✅Beach lifestyle
Considerations
- ⚠️Only for US citizens
- ⚠️Must meet presence tests
- ⚠️Hurricane risk
Best For
- 👤US citizens
- 👤Crypto investors
- 👤Export service businesses
Which Should You Choose?
Choose Costa Rica if: You prioritize stable democracy and no army, peaceful. Ideal for retirees, nature lovers, families.
Choose Puerto Rico if: You prioritize us territory - no feie needed and act 60 tax incentives. Ideal for us citizens, crypto investors, export service businesses.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.