International Tax22 min read
Costa Rica Tax Residency for Pura Vida Nomads
A six-month day-count threshold is a useful starting filter, not the full test. A defensible position depends on both time in country and Costa Rica-source income, using definitions tied to Article 5 of the Costa Rican Income Tax Law Regulations and Article 2 of Administrative Regulation DGT-R-033-12.
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