Costa Rica
183-day threshold
183
Days to residency
calendar
Measurement period
182
Safe days per year
How the 183-day rule works in Costa Rica
Costa Rica moved to worldwide taxation in 2024 for residents present 183+ days.
Calendar year (January to December). This means your day count resets every January 1. Days from the previous year do not carry over.
If you exceed 183 days, Costa Rica may tax your worldwide income as a tax resident. The exact consequences depend on your personal situation, any applicable tax treaties, and the type of income involved.
Track your days in Costa Rica
BorderLog counts your days automatically and warns you before you hit the 183-day threshold.
Add your first entryThis is not tax advice
Tax residency rules are complex and change frequently. This page provides general information only. Always consult a qualified tax professional for advice about your specific situation.