The capital gain tax in Costa Rica applies with the sale of houses, apartments, land, offices, and other types of real estate, but only if these are not the main residence of the owner; that is, if you sell the house you currently reside in, this tax does not apply.
In case of real estate, the Capital Gain Tax occurs when the property is transferred. This can happen by direct sale or by indirect sale (for example, through the endorsement of shares of a company).
The owner can choose to cancel a 15% tax on capital gains or apply a 2.25% fee to the total value of the transaction. It is important to know which of this two percentages it’s better for the specific case, therefore it is advisable to consult a real estate specialist.
If the property is in the name of a financial investment fund, a 20% tax must be applied.