Costa Rica: Offshore Legal and Tax Regimes
Taxation of Foreign Employees of Offshore Operations
This section refers to the taxation of foreign employees of tax-privileged operations; see Domestic Personal Taxation for the general principles of individual taxation in Costa Rica, which also apply to the resident employees of offshore entities.
Foreign employees working in Costa Rica are taxed at normal rates whether resident or non-resident. There are no special arrangements for expatriate workers; indeed they and their employers pay full social security contributions although they can receive little benefit from it.