A Proposed 15% Tax Would Reach Costa Rica Residents’ Foreign Dividends and Interest
AI Summary
A bill before Costa Rica’s Legislative Assembly would impose a 15% tax on residents’ foreign-source interest, dividends, rental income, and capital gains, with no minimum threshold. The proposal would change the tax treatment of overseas income for Costa Rican residents.
A bill before Costa Rica's Assembly would tax residents' foreign interest, dividends, rent and capital gains at 15%, with no minimum threshold.