Costa Rica Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

General Superintendency of Financial Institutions, General Directorate of Taxation, Central Bank

Primary Legislation

This is the fundamental AML/CFT law in Costa Rica., This is SUGEF's detailed regulation for implementing AML/CFT for various obligat, Law 7732, Proyecto de Ley para Regular las Actividades de Finanzas Descentralizadas (Finte, Art. 3 of Decree No. 26761

Travel Rule

Adopted — Threshold: $1,000

Tax Reporting

If cryptocurrencies are considered movable assets or intangible goods for tax purposes in Costa Rica, capital gains tax may apply, but the specific treatment and determination of taxable gains must be derived from detailed local frameworks that account for all sources of income (including salary, dividends, and crypto) as they are continuously refined by regulatory authorities.. Rate: The standard capital gains tax rate in Costa Rica is 15%. This applies to gains realized from the sale of shares, real estate, and other movable assets, provided it is not part of a habitual commercial activity.. Losses: Capital losses can generally be offset against capital gains from the same type of assets.. Income tax applies to crypto activities in Costa Rica; as of 2025, Executive Decree Nº 44772-H broadens taxable income for certain entities, potentially eliminating the prior habitual-activity vs. mere-investment distinction for those entities, though the old distinction may still apply to individuals not covered by the decree.. Mining: If an individual or business performs cryptocurrency mining as a regular, profit-seeking activity within Costa Rica, the income generated from mining would likely be subject to standard income tax rates.

Key Facts

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