Latin America
Nearshore tech teams selling to the United States, Costa Rica
Costa Rica sits in the US Central time zone, has the highest English proficiency in Central America, a strong university talent pool (UCR, TEC, ULACIT), CAFTA DR free trade access to the US, and a stable democratic track record. S.A. requires 2 shareholders and a resident agent; S.R.L. fits solo operators.
Central time zoneCAFTA DR accessStable democracy
Start setup {placement} 4 min · no card required
Corp tax
30%
Fastest setup
8-10 working days
Tax treaties
4
Region
Latin America
What you'll need
- No resident director required
- Local registered office required
- No substance requirement
- Minimum capital: USD 20
- Administrative language: Spanish
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 30%
- Tax treaties 4
- VAT rate 13%
- Withholding on dividends 15%
Key treaty partners
SpainGermanyMexicoUAE
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe not supported
- Wise supported
Considerations
If you sell only to Costa Rican customers
Domestic source income is taxed at the standard CIT (30% headline, graduated 5/10/15/20% for smaller companies) plus 13% VAT (IVA). Without export or Zona Franca status, the effective rate is materially higher than offshore peers. Consider:
CIT 30% on local incomeVAT 13%Caja social charges