Regulations & Tax 2026
Costa Rica Crypto Regulations &
Tax Regime — 2026 Update
SECTION 1 — Current Legal Status Costa Rica does not currently have a specific cryptocurrency licensing law in force. Crypto companies operate under general commercial law — primarily the Commercial Code and Law 7786 (on money laundering prevention). There is no mandatory registration with a financial regulator, no specific crypto license required, and no capital requirement.
SECTION 2 — The Firma Digital Requirement One procedural element that is unique to Costa Rica: all electronic filings with the National Registry (Registro Nacional) must be made using a Firma Digital — a digital signature credential issued only to Costa Rican residents or citizens. Foreign founders must therefore appoint a local Costa Rican legal representative to execute these filings on their behalf via Power of Attorney. This is a standard, well-established procedure and does not affect your ownership or control of the company.
SECTION 3 — Bill 22.837 [PROMINENT — see Section 8 for full detail] [Insert Bill 22.837 content from Section 8 here, or link to dedicated sub-section]
SECTION 4 — Tax Regime Costa Rica applies a strict territorial tax system: – Income generated OUTSIDE Costa Rica: 0% income tax – Income generated INSIDE Costa Rica: 30% corporate tax (on first ₡109 million approximately; sliding scale above) – VAT: 13% on local services only – No tax on foreign dividends, foreign capital gains, or foreign interest For crypto companies serving international clients, the effective tax rate on trading revenues, exchange fees, and management fees earned abroad is 0%.
SECTION 5 — AML/CFT Obligations Under Law 7786 (and its amendments), companies engaged in financial activities in Costa Rica must: – Identify and verify clients (KYC) – Maintain transaction records for minimum 5 years – Report suspicious transactions to the SUGEF (Supervisory Authority for Financial Entities) if they qualify as supervised entities – Appoint a Compliance Officer if required by activity type [Page updated: June 2026]
UPDATE: New Bills (Expediente 25.340 and Expediente 25.362) have since been introduced with different regulatory approaches. As of May/June 2026, neither has been enacted into law, no committee approval has been announced, and no legislative timeline for passage has been established, so it’s actually the same regime i.e. 22837 as mentioned before, AND THE WINDOW REMAINS STILL OPEN.
Bill 22.837 — Costa Rica’s Pending Crypto Law:
What You Need to Know
Bill No. 22.837, officially titled the “Law for the Regulation of Crypto-assets” (Ley de Regulación de Criptoactivos), is the pending Costa Rican legislation that would introduce a formal regulatory framework for crypto assets and virtual asset service providers (VASPs).
(as of June 2026): The bill has passed its FIRST LEGISLATIVE DEBATE in the National Assembly (Asamblea Legislativa). It must pass a second debate and be signed by the President before becoming law. The timeline for enactment is uncertain but the legislative momentum is real.
…in the National Assembly (Asamblea Legislativa). It must pass a second debate and be signed by the President before becoming law. The timeline for enactment is uncertain but the legislative momentum is real.
Based on the current text of the bill, the law would: – Require VASPs to register with and obtain authorization from the Superintendencia General de Entidades Financieras (SUGEF) – Impose capital requirements on licensed VASPs – Mandate AML/CFT compliance programs meeting FATF standards – Create a formal supervisory regime for crypto exchanges, wallet providers, and related services – Potentially introduce consumer protection requirements
Once the law is enacted, operating a crypto company in Costa Rica without a SUGEF license would not be possible. Companies already established before the law comes into force may benefit from transitional provisions (“grandfather clauses”) — although this is not guaranteed and depends on the final text of the law.
At present, there is no mandatory license. You can establish your Costa Rican crypto company today under existing commercial law. Companies that establish now will be better positioned to: 1. Continue operating legally during any transition period 2. Apply for a license from a position of established local presence 3. Potentially benefit from grandfather provisions if included in the final law.
Do not wait. The legislative process can move quickly once momentum builds. We recommend establishing your Costa Rican crypto entity now while the no-license window remains open.
Disclaimer: This page reflects publicly available legislative information as of June 2026. It does not constitute legal advice. Regulatory developments should be independently verified with a qualified Costa Rican attorney. We monitor Bill 22.837 and update this page as developments occur.
