#Costa Rica
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Beyond the Territorial Refuge: Costa Rica’s 15% Foreign Income Tax and the Financial Trajectory of Nomadic Capital
Costa Rica's Ministry of Finance has introduced Bill N.° 25.796, aiming to levy a 15% tax on foreign-sourced passive income for tax residents staying over 183 days. Intersecting with OECD automatic information exchange networks, this legislative shift dismantles the illusion of friction-free geo-arbitrage and redefines cross-border asset compliance.