Living in Costa Rica: A Guide for U.S. Citizens
An educational guide to the U.S.–Costa Rica cross-border picture — territorial tax, the missing treaty, property ownership structures, rental income, and the U.S. reporting that follows you.
What’s inside
- Territorial tax and the U.S. relief toolbox
- Property ownership structures and U.S. reporting
- Rental activity on both sides of the border
- Residency routes and a Costa Rica-side checklist
Designed for: U.S. citizens and green-card holders living in or moving to Costa Rica.
Educational information only
The information provided by US Expat is for educational and informational purposes only. It should not be treated as personalized tax, legal, immigration, investment, insurance, or financial advice. U.S. citizens abroad should consult qualified professionals who understand their specific facts and circumstances. US Expat is not a law firm, tax filing firm, or immigration law firm.
Get the guide
Free download. Enter your details and the PDF unlocks right here.
We use what you share to send relevant resources and sensible next steps. Guides are educational information only — not personalized tax, legal, immigration, investment, or insurance advice.
Related insights.
PFIC Rules 2026: Foreign Funds and Form 8621
The fund a European bank offers a new resident may be entirely sensible for that resident’s neighbours. For an American, the same fund sits inside one of the harshest regimes in the U.S. tax code — and EU consumer law closes the obvious alternative.
Modelo 720 for Americans in Spain in 2026
The €50,000 thresholds, the €20,000 re-filing rule, the penalties the EU court struck down, and where Spain’s wealth and solidarity taxes land on an American.
Does Portugal Tax US Retirement Income in 2026?
The 1994 treaty sends Social Security one way and a 401(k) another, the saving clause in the Protocol decides how much of that survives for a US citizen, and the treaty never mentions a Roth account at all.