Infinity pool of a villa on a jungle ridge looking over forested hills to the Pacific

Costa Rica Investor Visa: How to Apply for Inversionista Residency

Your investment in property, a business or an approved project becomes a right of residence in one of Latin America's most stable countries, with just one visit a year as the presence requirement.

Order now

Fixed prices and ordering

All prices in US dollars for the main applicant; family members coming with you are added to the same case.

Inversionista

For investors who want to commit capital in Costa Rica

USD 3,500

Details and ordering →

Not included: government fees, translations and apostilles (government fees approx. USD 400). Ongoing: contributions to the state health fund CCSS (Caja). You add family members at checkout.

Who this procedure suits

The inversionista programme suits investors who want to commit capital in Costa Rica anyway, classically through property, alternatively through a business or an approved project, and turn it into solid residency status at the same time. Eligibility can depend on your nationality, and we check it before you order. It fits anyone who wants to combine a home in the tropics with a predictable residency route, and Plan B strategists for whom one visit a year to keep the status is enough. Costa Rica rewards this route with a genuine territorial tax system, stability and a reliable, central land registry that makes buying property legally secure for foreigners.

And who it does not suit:

✕You only want to own property: ownership alone gives you no right of residence; residency is a separate application. If you do not need a status, you do not need this service.
✕You are still planning around the reduced investment threshold of USD 150,000: the Ley 9996 window ended on 14 July 2026; for new applications the threshold is currently not clearly regulated, and we clarify it before you apply.
✕You want to avoid the Caja: registering with the public health system is mandatory for residents; if you do not want that, Costa Rica will not make you happy.

Requirements

At the heart of the programme is an investment in property, a business or an approved project in Costa Rica. On the amount, 2026 calls for a straight answer: the reduced threshold of USD 150,000 under Ley 9996 applied only within its five-year window, which ended on 14 July 2026; anyone who opted into its benefits by then keeps them for ten years from the grant (Article 12). For new applications the threshold is currently not clearly regulated: the implementing regulation (Decreto 43926) still names USD 150,000 and repealed the former USD 200,000 rule in 2023, but the law limits the USD 150,000 to its own term. Which threshold the immigration authority applies today, we confirm before your application. Then come the formalities: a valid passport, a birth certificate that is apostilled and officially translated into Spanish, police certificates from every country where you have lived for a longer period, a health certificate and the evidence of your investment. If you plan to invest through property, know the maritime zone trap: beachfront concession land is not full ownership; what matters when buying is covered in our guide Buying property in Costa Rica.

What we take care of

✓Review of your investment plan against the current programme requirements, before anything is ordered
✓Clarification of the investment threshold that applies now that the Ley 9996 window has ended
✓Complete document list with an apostille and translation plan
✓Preparation and pre-check of every document, including the investment evidence, before filing
✓Filing with the immigration authority by licensed local attorneys
✓Ongoing follow-up with the authority until the resolution
✓Support with the mandatory Caja registration after approval
✓Deadline tracking for the renewal and later permanent residence
✓One personal contact for the whole process, coordinating everything in English

Step by step

1
Clarify your investment route
We check whether your planned investment (property, business or project) supports the programme and which threshold currently applies, before any capital moves.
2
Prepare your documents
Birth certificate, police certificate, health certificate and investment evidence: apostilled, officially translated and pre-checked by us.
3
File the application
Together with our local partners, licensed attorneys in Costa Rica, we file the application with the immigration authority and represent you in the process; we coordinate in-person appointments with your travel plans.
4
Processing and approval
The authority reviews the file, the local attorneys follow up, and we keep you updated in English until the resolution.
5
Caja registration and start
After approval comes the mandatory Caja registration; with that your status is complete and the clock towards permanent residence is running.

How long it takes

From complete filing to approval, expect several months to over a year, depending on the category and the authority's workload. Processing practice is still shifting after the Ley 9996 window ended, so we check the current position immediately before your application. Nobody can honestly promise you a date; the biggest lever is a complete set of correctly apostilled documents.

Do you need to be there in person?

The application steps need in-person appointments, which we combine with your travel plans and, if you wish, with viewings for your investment. After that Costa Rica is very lenient: in current authority practice one visit a year is enough to keep the status. That makes the programme workable for investors who first use their property as a second base or as an investment.

Family members coming with you

Your spouse and children can join as dependents in the same case. Costa Rica distinguishes between joint and separate filing and between adults and minors; filing jointly with the principal applicant is the leaner route. Every family member needs their own document set with their own apostilles and translations, and we handle the coordination.

What comes next

Inversionista residency is temporary residency, and after three years as a temporary resident the way opens to permanent residence, which no longer depends on the investment evidence. In the long run, naturalisation is possible after seven years of legal residence at the earliest. For the full picture of the country, see the Costa Rica country page and our honest guide to moving to Costa Rica.

Next step: Permanent Residence Costa Rica →

What is not included

•The investment itself (property, company shares, project capital)
•Government fees in Costa Rica
•Caja contributions (ongoing, as a percentage of your declared income)
•Property purchase costs (due diligence, notary, transfer tax, escrow)
•Apostilles and legalisations in your home country
•Certified translations
•Travel and accommodation costs
•Tax advice in Costa Rica

Tax note

Residency is not the same as tax residence. Costa Rica taxes on a territorial basis: your foreign income stays untaxed, while local income such as rent from your Costa Rican property is taxable there. Leaving your current tax residence behind is a project of its own, and what your home country keeps taxing depends on where you come from:

Your home country and Costa Rica

What still applies in your home country

Moving to Costa Rica does not by itself end your obligations at home. Pick your country below: each answer is checked against the law and the tax or pension authority of that country.

Home country	Tax treaty	Tax residence	Exit tax
United States	None	Citizens stay taxable worldwide; only renouncing ends it	Expatriation tax when renouncing (covered expatriates)
Canada	None	Ends when significant residential ties are cut	Departure tax: deemed sale of most property
United Kingdom	None	Statutory Residence Test; 5-year return rule on gains	No exit tax; inheritance tax tail of 3 to 10 years
Ireland	None	Ordinary residence lasts 3 years after leaving	No exit tax; 5-year rule on large shareholdings
Australia	None	Ends when residence, domicile and 183-day tests fail	CGT event I1 on departure, deferral by choice
New Zealand	None	Ends after 325 days away with no home in New Zealand	No general exit tax; FIF interests deemed sold
Sweden	None	Presumed connected for 5 years after leaving	10-year rule on gains from shares
Norway	None	Residents of 10+ years stay taxable 3 more years	Exit tax on share gains above NOK 3 million
Denmark	None	Ends only without a year-round home in Denmark	Exit tax on shares from DKK 100,000
Finland	None	Citizens: year of the move plus 3 years	Narrow: deferred share-swap gains outside the EEA
Netherlands	None	No day count; all circumstances decide	Conservatory assessment on pensions and 5%+ stakes

United StatesExpatriation tax when renouncing (covered expatriates)None

Tax treaty with Costa Rica: None. Social security agreement: None.

When your tax residence ends

The United States taxes its citizens on worldwide income wherever they live (Treas. Reg. 1.1-1(b)), so moving to Latin America does not end US tax residence for a citizen; only relinquishing citizenship does, with the date fixed by the certificate of loss of nationality rules. A green card holder stays a resident for tax purposes until the lawful permanent resident status is revoked or abandoned (section 7701(b)(6)), or until a treaty tie-breaker is claimed on Forms 8833 and 8854. A departing resident alien's residency ends on December 31 of the last year unless an earlier termination date applies, which requires a foreign tax home and a closer connection to the foreign country.

Sources: 26 CFR 1.1-1, Income tax on individuals (eCFR, current as of 2026-10-19) · IRS: U.S. citizens and resident aliens abroad · 26 U.S.C. 7701 (govinfo, USCODE-2024) · IRS Publication 519 (2025), U.S. Tax Guide for Aliens · IRS: Expatriation tax

Citizenship-based taxation

US citizens remain taxable on worldwide income and must keep filing Form 1040 while living abroad, with an automatic extension to June 15 (interest runs from April 15). Earned income can be excluded up to $132,900 for 2026 under section 911 (Form 2555) with a foreign tax home and bona fide residence or 330 full days abroad in 12 months; pensions and Social Security are not covered. Foreign income tax can be credited (Form 1116) except on excluded income, and treaty saving clauses generally keep US tax on citizens. FBAR (FinCEN Form 114) is required above $10,000 in foreign accounts, and Form 8938 above $200,000 at year end or $300,000 at any time for a single filer living abroad.

Sources: 26 U.S.C. 911, Citizens or residents of the United States living abroad (govinfo) · IRS Revenue Procedure 2025-32 (2026 inflation adjustments) · IRS 2025 Instructions for Form 2555, Foreign Earned Income · IRS: Foreign earned income exclusion · IRS: Foreign tax credit · FinCEN: Report Foreign Bank and Financial Accounts

Exit or departure tax

Sections 877 and 877A impose an expatriation tax on citizens who renounce and on long-term residents (green card holders in at least 8 of the last 15 years) who end residence; moving abroad alone does not trigger it. A covered expatriate (average annual net income tax above $211,000 for 2026, net worth of $2 million or more, or no 5-year compliance certification on Form 8854) is taxed as if all property were sold the day before expatriation, with gain reduced by $910,000 for 2026 ($890,000 for 2025). IRAs and similar accounts are treated as fully distributed, eligible deferred compensation is subject to 30 percent withholding, and the tax on deemed sales can be deferred with interest and security. Exceptions from the tax and net-worth tests exist for certain dual citizens from birth and for minors under 18 and a half.

Sources: IRS: Expatriation tax · 26 U.S.C. 877, Expatriation to avoid tax (govinfo) · IRS Revenue Procedure 2025-32 (2026 inflation adjustments) · IRS 2025 Instructions for Form 8854, Initial and Annual Expatriation Statement · 26 U.S.C. 877A, Tax responsibilities of expatriation (govinfo)

State pension paid abroad

US citizens can receive Social Security in all 12 destinations: the alien nonpayment rule of Social Security Act section 202(t) does not apply to citizens, and only Cuba and North Korea are Treasury-restricted. Non-citizen beneficiaries lose payment after six full calendar months abroad unless an exception applies, such as a totalization agreement or the social insurance exception that SSA lists for citizens of 11 of the 12 destinations (not Paraguay). Citizens are taxed on benefits as usual; for nonresident aliens 85 percent of the benefit is taxed at 30 percent, and none of the 12 destinations is on the IRS list of treaty countries whose residents are exempt.

Sources: SSA POMS RS 02610.001, Alien Nonpayment Provisions · 42 U.S.C. 402 (Social Security Act section 202) (govinfo) · SSA POMS RS 02610.010, Exceptions to the Alien Nonpayment Provisions (ANP) · SSA POMS RS 02610.015, Status of Countries for Alien Nonpayment Provision (ANP) Exceptions Based on Citizenship · SSA POMS RS 02650.001, Treasury Department Restrictions · IRS Publication 915 (2025), Social Security and Equivalent Railroad Retirement Benefits

Private and occupational pensions

US pensions and annuities paid to a US citizen abroad remain taxable in the US, and a citizen or resident cannot opt out of federal withholding on payments delivered outside the United States (section 3405(e)(13)); for lump sums delivered abroad the rate cannot be set below 10 percent. Nonresident aliens owe 30 percent on US-source annuities under section 871(a), withheld on the gross amount, unless a treaty reduces it; Publication 515 notes most treaties exempt non-government pensions but not always lump sums. A covered expatriate is treated as receiving IRAs in full the day before expatriation and suffers 30 percent withholding on eligible deferred compensation.

Public health cover

Medicare usually does not cover care received outside the United States, apart from limited foreign inpatient hospital exceptions, and Medicare drug plans do not cover drugs bought abroad (section 1862(a)(4) of the Social Security Act, 42 U.S.C. 1395y(a)(4)). Medigap policies may cover emergency care abroad. Anyone who delays Part B enrollment without a Special Enrollment Period pays a premium surcharge of 10 percent for each full 12-month period of delay.

Sources: Medicare.gov: Travel outside the U.S. · 42 U.S.C. 1395y, Exclusions from coverage and medicare as secondary payer (govinfo) · Medicare.gov: Avoid late enrollment penalties

CanadaDeparture tax: deemed sale of most propertyNone

Tax treaty with Costa Rica: None. Social security agreement: None.

When your tax residence ends

Canada taxes residents on worldwide income (section 2(1) of the Income Tax Act); no particular length of stay abroad by itself makes you non-resident. The CRA treats you as non-resident from the latest of your departure, your spouse's or dependants' departure and your becoming resident abroad, provided you sever your significant residential ties (home, spouse or partner, dependants) and most secondary ties such as provincial health cover, a driver's licence and bank accounts. Someone who is not factually resident but stays 183 days or more in a calendar year is deemed resident for that whole year (paragraph 250(1)(a)), and a treaty tie-breaker that assigns residence to the other country makes you a deemed non-resident under subsection 250(5).

Sources: Income Tax Act, section 2 (Justice Laws, current to 2026-09-30) · CRA, Leaving Canada (emigrants) (page date 2026-09-17) · CRA Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status · Income Tax Act, section 250 (Justice Laws)

Exit or departure tax

Section 128.1(4) of the Income Tax Act deems you to sell most property at fair market value immediately before you leave (departure tax), with the gain reported on Form T1243. Excluded are Canadian real estate, business property of a Canadian permanent establishment, registered plans and pensions (RRSP, RRIF, TFSA, pension plans), and, for people resident in Canada 60 months or less in the previous 10 years, property brought in or inherited. If your property is worth more than CAD 25,000 you must file Form T1161 even without a return. You can defer payment interest-free until actual sale by electing on Form T1244 (subsection 220(4.5)) by April 30 of the following year, with security required above CAD 16,500 of federal tax.

Sources: CRA, Leaving Canada (emigrants) (page date 2026-09-17) · Income Tax Act, section 128.1 (Justice Laws, current to 2026-09-30) · CRA, Dispositions of property for emigrants of Canada · Income Tax Act, section 220 (Justice Laws)

State pension paid abroad

CPP is payable abroad after at least one valid contribution and rises each January with the Consumer Price Index. OAS is payable abroad only after 20 years of residence in Canada after age 18 (or 20 years combined with a social security agreement country); otherwise it can stop after six months abroad, and GIS and the Allowances stop after six months. OAS rises each January, April, July and October. Both are subject to 25% non-resident tax unless a treaty reduces it: Service Canada lists 15% for Argentina, Colombia, Ecuador (first CAD 12,000 of Canadian pensions exempt with Form NR5), Mexico and Peru, 25% or 0% for Brazil (0% only for Brazilian nationals resident there), and 25% for all countries not listed, which includes Chile, Uruguay, Paraguay, Costa Rica, Panama and El Salvador. Non-resident OAS recipients must file the OAS Return of Income for the recovery tax unless a treaty limits it.

Sources: CRA, Non-residents of Canada · Income Tax Act, section 212 (Justice Laws) · Service Canada, Taxes: Foreign and Canadian pensions and benefits (non-resident tax rates by country) · CRA, Pensions and similar payments (Part XIII special payments) · CRA, Electing under section 217 · CRA, IC76-12 Applicable rate of Part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention

Private and occupational pensions

Pension benefits, RRSP and RRIF payments and retiring allowances paid to a non-resident bear 25% Part XIII withholding under subsection 212(1) of the Income Tax Act, which is usually the final Canadian tax, unless a treaty reduces the rate. A treaty reduction or exemption is claimed on Form NR5 (filed every five years) and applies only after written CRA authorization; alternatively a section 217 election lets the non-resident file a return and pay tax at resident rates. RRSPs, RRIFs, TFSAs and pension rights are not subject to the departure deemed disposition, and a TFSA can be kept but not contributed to while non-resident.

Public health cover

Public health insurance is provincial: each province decides who is an eligible resident and how many days a year must be spent there, and most provincial plans give little or no cover for care outside Canada. In Ontario, for example, cancelling the health card on a move out of the province keeps OHIP for the allowable period, generally 90 days, and the extended two-year absence rules apply only to temporary absences. On a later return, re-registration can involve a wait of up to three months. Keeping provincial health cover also counts as a secondary residential tie for tax residence.

Sources: Health Canada, How publicly funded health care coverage works · Global Affairs Canada (travel.gc.ca), Retiring outside Canada · Government of Ontario, Replace, cancel or change information on your health card · Government of Ontario, OHIP coverage while outside Canada · CRA Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status

Quebec

Revenu Québec applies its own residence test: while you stay outside Quebec and Canada you generally remain a Quebec resident, but if you move out of Canada and sever all residential ties with Quebec you will likely cease to be one, judged on your residential ties, the regularity and length of your visits to Quebec and whether a return is foreseen (interpretation bulletin IMP. 22-3/R2). Quebec income tax is due from individuals resident in Quebec on the last day of the year (Taxation Act, s. 22), and for someone who ceases to reside in Canada that day is the last day of residence in Canada (s. 23). In the departure year you pay Quebec tax on worldwide income for the period of residence in Canada, and for the rest of the year as a non-resident of Canada. Someone ordinarily resident outside Canada who sojourns in Quebec 183 days or more in a year is deemed to have resided in Quebec for the whole year (s. 8). Quebec has its own deemed disposition: under section 785.2 of the Taxation Act an emigrant is deemed to dispose of each property at fair market value immediately before leaving Canada, except Canadian real estate, capital property of a business carried on through a Canadian establishment, excluded rights such as RRSPs, RRIFs, TFSAs and pension plans (s. 785.0.1) and, for someone resident in Canada 60 months or less in the previous 120, property owned on arrival or inherited; the gain is computed on form TP-1033.2.A. If reportable property is worth more than CAD 25,000 in total, form TP-785.2.5 listing it must be filed by the filing due date even without a return, on pain of CAD 25 per day up to CAD 2,500 (s. 785.2.5). Payment of the Quebec tax can be deferred by electing on form TP-1033.2 (s. 1033.2), sent with the return by April 30 of the year after emigration; while accepted security covers the tax, interest and penalties are computed as if it had been paid. Security is required when that tax exceeds CAD 12,875 (form TP-1033.2, version 2021-03): an irrevocable bank letter of guarantee, a conventional immovable hypothec on Quebec property or certificated shares of Canadian private corporations. For the federal deferral, former Quebec residents must give security above CAD 13,777.50 of federal tax.

Sources: Revenu Québec, Vous avez quitté le Québec (live page) · Revenu Québec, Leaving Québec (live page) · LégisQuébec, Loi sur les impôts (chapitre I-3), à jour au 12 août 2026 (Internet Archive snapshot 2026-10-21 of the official text; live LégisQuébec returned HTTP 502/403) · LégisQuébec, Règlement sur l'admissibilité et l'inscription des personnes auprès de la Régie de l'assurance maladie du Québec (chapitre A-29, r. 1), à jour au 1er décembre 2025 (Internet Archive snapshot 2026-04-11 of the official text; live LégisQuébec returned HTTP 502/403) · RAMQ, Déménagement hors Québec (live page) · RAMQ, Moving outside Québec (live page)

United KingdomNo exit tax; inheritance tax tail of 3 to 10 yearsNone

Tax treaty with Costa Rica: None. Social security agreement: None.

When your tax residence ends

UK tax residence is decided tax year by tax year (6 April to 5 April) under the Statutory Residence Test in Schedule 45 to the Finance Act 2013. A leaver who was UK resident in any of the previous 3 tax years is automatically non-resident with fewer than 16 UK days, or with fewer than 91 days while working full-time abroad; otherwise the sufficient ties test applies, where the more UK ties (family, accommodation, work, 90-day, country) a person keeps, the fewer days they can spend in the UK. Split year treatment (Cases 1 to 3) can make a person non-resident from the day after departure, for example when they cease to have any UK home and set up a sufficient link abroad within 6 months. Under the temporary non-residence rules, someone who returns within 5 years or less (and had sole UK residence in 4 of the 7 years before leaving) can be taxed on return on certain gains, pension lump sums and company distributions received while abroad.

Sources: HMRC, RDR3: Statutory Residence Test (SRT) notes · HMRC, RDR3 Statutory Residence Test (landing page) · Finance Act 2013, Schedule 45 (legislation.gov.uk, revised) · GOV.UK, Tax if you leave the UK to live abroad

Exit or departure tax

The UK has no exit tax or deemed disposal for individuals who emigrate. Non-residents pay Capital Gains Tax only on UK property and land (and UK branch assets), but gains made while temporarily non-resident can be taxed if the person returns within 5 years. For Inheritance Tax, since 6 April 2025 a person who was UK resident for at least 10 of the previous 20 tax years is a long-term UK resident under section 6A of the Inheritance Tax Act 1984, so worldwide assets stay within UK Inheritance Tax for a tail of 3 to 10 consecutive non-resident years, depending on how many of the last 20 years they were resident.

Sources: GOV.UK, Tax on your UK income if you live abroad (printable guide) · GOV.UK, Tax if you leave the UK to live abroad · Inheritance Tax Act 1984, section 6A (legislation.gov.uk, revised) · Inheritance Tax Act 1984, section 6 (legislation.gov.uk, revised)

State pension paid abroad

The UK State Pension is paid worldwide, including to residents of all 12 destinations, into a local or UK bank account. It is uprated each year only in the EEA, Switzerland, Gibraltar and listed social security agreement countries; none of the 12 destinations is on that list (the UK-Chile convention covers contributions only), so the pension stays at the rate first paid abroad and rises to the current rate only if the pensioner returns to live in the UK. It is taxable but paid without tax deducted, and HMRC says non-residents do not usually pay UK tax on it; a treaty exempts it from UK tax only if its pensions or other income article covers it.

Sources: DWP, Countries where we pay an annual increase in the State Pension · GOV.UK, State Pension if you retire abroad (printable guide) · GOV.UK, Tax on your UK income if you live abroad (printable guide) · HMRC, Form DT-Individual and notes (PDF) · HMRC, Double Taxation: Treaty Relief (Form DT-Individual) · GOV.UK, Tax codes (printable guide)

Private and occupational pensions

UK occupational and personal pensions paid to a non-resident are taxable in the UK under PAYE unless treaty relief applies; most UK treaties let them be paid without UK tax to a resident of the other country, claimed on form DT-Individual (relief at source, then an NT 'no tax' code, or a repayment). UK government service pensions are usually taxed only in the UK. Without an in-force treaty (Paraguay, Costa Rica, El Salvador, and Brazil until its 2022 treaty enters into force) UK tax stays, with the Personal Allowance available to British citizens on a yearly R43 claim. Pension lump sums received during temporary non-residence of 5 years or less can be taxed on return.

Public health cover

The NHS is residence-based, so a permanent move abroad ends automatic entitlement to NHS treatment under normal rules, and the leaver should ask the GP practice to remove them from the register. The S1 scheme that funds healthcare abroad for UK State Pension recipients applies only in the EU, Iceland, Liechtenstein, Norway and Switzerland, so it does not cover the 12 Latin American destinations.

Sources: NHS website, Planning your healthcare when living abroad

IrelandNo exit tax; 5-year rule on large shareholdingsNone

Tax treaty with Costa Rica: None. Social security agreement: None.

When your tax residence ends

Under section 819 of the Taxes Consolidation Act 1997 an individual is resident in Ireland for a tax year with 183 days of presence in that year, or 280 days across that year and the previous one; a year with 30 days or less never makes you resident and those days do not count toward the 280. After three consecutive resident years you become ordinarily resident (section 820), and that status continues for three consecutive tax years after you leave: during that tail Irish tax still applies to worldwide income (except foreign employment or trade income and other foreign income of EUR 3,810 or less) and to worldwide gains, subject to any double taxation agreement. Domicile is a separate general-law concept and changes only with clear evidence of a permanent move; an Irish-domiciled person with worldwide income over EUR 1m and Irish property over EUR 5m may owe the domicile levy of EUR 200,000 a year. Where you are resident in both countries, the treaty tie-breaker (Article 4) decides.

Sources: Revenue: How to know if you are resident for tax purposes · Revenue Tax and Duty Manual Part 34-00-01 · Revenue: How to know if you are ordinarily resident for tax purposes · Revenue: What is domicile and the domicile levy? · Revenue: Tax and tax credits for non-residents

Exit or departure tax

Ireland has no general exit tax on individuals: the exit tax in sections 627 to 629C of the Taxes Consolidation Act 1997 applies to companies that migrate or move assets offshore. Individuals are caught instead by section 29A, which applies to an Irish-domiciled person who leaves and is outside the Irish tax charge for no more than 5 years of assessment: shareholdings of 5% or more of a company, or worth over EUR 500,000, sold during that period are treated as disposed of on the last day of the final year of residence. Non-residents also remain liable to capital gains tax (31% for most gains) on Irish land, buildings, minerals and related unquoted shares, and the three-year ordinary-residence tail keeps worldwide gains taxable.

Sources: Revenue Tax and Duty Manual Part 20-02-01 Exit Tax Provisions · Revenue Tax and Duty Manual Part 02-03-02 Temporary non-residents (S.29A) · Revenue: Capital Gains Tax (CGT) on the disposal of an asset

State pension paid abroad

State Pension (Contributory) is payable from age 66 with at least 520 full-rate PRSI contributions, and the Department of Social Protection pays it during a permanent absence, into an Irish account or into an account in the country of residence (by EFT where available, otherwise by cheque). The means-tested State Pension (Non-Contributory) and Household Benefits are not paid to people living outside the State. Revenue states that Irish State Pensions are taxed by the country of residence and are not governmental pensions for treaty purposes. None of the 12 destinations has a social security agreement with Ireland, so periods there cannot be combined with Irish contributions.

Sources: gov.ie (Department of Social Protection): State Pension (Contributory) · gov.ie (DSP): Operational Guidelines: State Pension Contributory · gov.ie (DSP): Operational Guidelines: Payment-related issues · Revenue: If you have retired and are moving abroad · gov.ie (DSP): Operational Guidelines: Application of Bilateral Agreements (last updated 10 June 2025) · Revenue Tax and Duty Manual Part 34-00-01

Private and occupational pensions

A private-sector occupational pension paid to a non-resident is taxed only in the country of residence when that country has a double taxation agreement with Ireland, and a PAYE Exclusion Order can stop Irish deduction; in a country without a DTA it stays taxed in Ireland. Of the 12 destinations, the treaties with Mexico and Panama give the residence country sole taxing rights over private pensions, while the Chile treaty lets the source state tax pensions at up to 10% of the gross amount. Public-sector pensions are generally taxed in Ireland, and withdrawals from ARFs and vested PRSAs, and a fund balance taken as a taxable lump sum, are taxed at source regardless of residence with no PAYE Exclusion Order.

Public health cover

Eligibility for an Irish medical card is tied to living in Ireland: the HSE says anyone who lives in the Republic of Ireland and plans to live there for at least one year can apply. The HSE pages consulted do not set out what happens to an existing medical card or to public hospital entitlement after emigration.

Sources: HSE: What the medical card covers

AustraliaCGT event I1 on departure, deferral by choiceNone

Tax treaty with Costa Rica: None. Social security agreement: None.

When your tax residence ends

Under section 6(1) of the Income Tax Assessment Act 1936 an individual is an Australian resident if they reside in Australia, or if one of three extensions applies: an Australian domicile (unless the Commissioner is satisfied their permanent place of abode is outside Australia), presence in Australia for more than half the income year (unless their usual place of abode is outside Australia and they do not intend to take up residence), or membership of the Commonwealth superannuation schemes under the Superannuation Act 1990 or 1976 (which also covers a spouse and children under 16). Residence therefore ends only when none of these tests is met; for someone who keeps an Australian domicile, this means establishing a permanent place of abode abroad. The definition contains no day count that ends residence and no extended liability for nationals who leave. A foreign resident is taxed only on Australian-source income (section 6-5 of the Income Tax Assessment Act 1997), at non-resident rates with no tax-free threshold.

Sources: Income Tax Assessment Act 1936, Compilation No. 193 (1 October 2026), Volume 1, s 6(1) · Income Tax Assessment Act 1997, Compilation No. 268 (1 October 2026), Volume 1, s 6-5 · Income Tax Rates Act 1986, Compilation No. 66 (1 July 2026)

Exit or departure tax

Australia has a departure CGT rule: CGT event I1 (section 104-160 of the Income Tax Assessment Act 1997) happens when an individual stops being an Australian resident, and a capital gain or loss is worked out on each CGT asset owned just before then by comparing its market value with its cost base. Taxable Australian property (for example Australian real estate) and assets acquired before 20 September 1985 are excluded. Under section 104-165 an individual can instead choose to disregard the gains and losses on all assets covered by the event; those assets then stay within Australia's CGT net as taxable Australian property until they are disposed of or the person becomes resident again. The choice must be made by the day the income tax return for the departure year is lodged (section 103-25).

Sources: Income Tax Assessment Act 1997, Compilation No. 268 (1 October 2026), Volume 3, ss 103-25, 104-160, 104-165

State pension paid abroad

The Age Pension requires pension age and, in general, 10 years of qualifying Australian residence, and the Social Security Act 1991 gives it an unlimited portability period, so it can continue to be paid to a resident of any of the 12 countries. After more than 26 weeks of continuous absence the rate is the domestic rate multiplied by a residence factor: 1 (full rate) with 35 years (420 months) or more of Australian working life residence between age 16 and pension age, and proportionally less below that. A pension granted within 2 years of returning to Australia is not payable abroad if the person leaves again within those 2 years. Where a social security agreement applies it overrides these portability rules; the only one in force with a portfolio country is Chile (in force 1 October 2009), which counts Chilean insurance periods toward Australian minimum qualifying periods, while the agreement with Uruguay is signed but not yet in force. How Australia taxes an Age Pension paid to a non-resident, and the treaty rules for such pensions, could not be verified at a primary source.

Sources: Social Security Act 1991, Compilation No. 234 (20 September 2026), Volume 1, s 43 · Social Security Act 1991, Compilation No. 234 (20 September 2026), Volume 4, Part 4.2 (ss 1211 to 1221) · Social Security (International Agreements) Act 1999, Compilation No. 56 (9 September 2026), Volume 1 (ss 1 to 25, Schedules 2 to 15) · Superannuation Industry (Supervision) Regulations 1994, Compilation No. 159 (1 July 2026), Volume 2, Schedule 1 · Superannuation Industry (Supervision) Regulations 1994, Compilation No. 159 (1 July 2026), Volume 1 · Income Tax Assessment Act 1997, Compilation No. 268 (1 October 2026), Volume 6, ss 301-170, 301-175

Private and occupational pensions

Superannuation of Australian citizens and permanent residents stays preserved after departure until a condition of release is met, for example retirement after preservation age (60 for anyone born after 30 June 1964) or reaching age 65; leaving Australia is not itself a condition of release for them. The departing Australia superannuation payment (DASP) applies only to former temporary visa holders who have left Australia and whose visa has ceased, and the release rules expressly exclude Australian citizens, New Zealand citizens and permanent residents. DASP is taxed at nil on the tax-free component, 35% on the taxed element and 45% on the untaxed element (65% on amounts from contributions made as a working holiday maker). For other investment income paid to non-residents, domestic withholding tax is 30% on unfranked dividends (franked dividends are exempt), 10% on interest and 30% on royalties, before any treaty reduction. The withholding or tax treatment of superannuation income streams and lump sums paid to non-resident citizens, and the reduced treaty rates, could not be verified at a primary source.

Public health cover

Medicare eligibility under the Health Insurance Act 1973 depends on being an 'Australian resident', defined as a person who resides in Australia and is a citizen, a permanent visa holder or in another listed category. Medicare benefits are paid for professional services rendered in Australia. A person who stops residing in Australia therefore falls outside the statutory definition and has no Medicare cover abroad; Services Australia's procedural guidance on leaving could not be retrieved.

Sources: Health Insurance Act 1973, Compilation No. 136 (19 September 2026), Volume 1, ss 3 and 10

New ZealandNo general exit tax; FIF interests deemed soldNone

Tax treaty with Costa Rica: None. Social security agreement: None.

When your tax residence ends

Under section YD 1 of the Income Tax Act 2007, a New Zealand tax resident becomes non-resident only if they have no permanent place of abode in New Zealand and are absent for more than 325 days in any 12-month period; non-residence is then backdated to the first of those days. The permanent place of abode test overrides the day counts, so keeping a home you habitually return to (owned or not, even if rented out) keeps you resident, and Inland Revenue also weighs family, economic ties and any intention to return. People working abroad for the New Zealand government stay resident. Where a treaty applies, its tie-breaker tests allocate residence for treaty purposes.

Sources: Inland Revenue: Tax residency status for individuals · Inland Revenue: Interpretation statement IS 25/16 Tax residence (16 May 2025) · Inland Revenue: Leaving New Zealand

Exit or departure tax

Inland Revenue lists specific tax consequences of becoming non-resident rather than a general exit charge on all assets. Interests taxed under the foreign investment fund (FIF) rules are treated as sold at market value immediately before the change, for the purpose of calculating FIF income. Parties to financial arrangements may need a final base price adjustment, and a trust whose resident settlor leaves may become a non-complying trust. New Zealand residential property remains subject to the bright-line test (2 years for sales on or after 1 July 2024).

Sources: Inland Revenue: Leaving New Zealand · Inland Revenue: Tax for non-resident taxpayers

State pension paid abroad

NZ Super stops when you leave New Zealand unless you apply (at least 6 weeks before leaving, while ordinarily resident in New Zealand) and qualify in your own right; living in the UK is excluded. None of the 12 destinations has a social security agreement with New Zealand, so the general rule applies: the rate is the months lived in New Zealand between ages 20 and 65 divided by 540, applied to the single or couple rate ($595.57 gross a week single), and an overseas pension does not reduce it. NZ Super paid to someone living overseas (other than humanitarian workers) is not taxed in New Zealand and may be taxed in the new country. For people turning 65 from 1 July 2024 the residence requirement rises gradually from 10 to 20 years since age 20 (20 years for those born on or after 1 July 1977), with at least 5 years since age 50.

Sources: Work and Income: Living overseas if you get NZ Super or Veteran's Pension · Work and Income: Travelling overseas for more than 26 weeks · Work and Income: NZ Super and Veteran's Pension residency changes 2024 · Inland Revenue: Getting my KiwiSaver funds when I move overseas · Inland Revenue: Deduct NRWT at the right rate · Inland Revenue: Tax for non-resident taxpayers

Private and occupational pensions

KiwiSaver members moving permanently to Australia may transfer to an Australian superannuation scheme; members living in any other country can withdraw most of their savings (not government contributions) after 1 year overseas, or ask their provider to transfer to an approved foreign superannuation scheme. Interest, dividends and royalties paid to non-residents bear non-resident withholding tax: without a treaty 15% on interest and royalties and 30% on dividends, with a 2% approved issuer levy available instead of NRWT on certain debt; under the treaties Chile is listed at 10% interest and 15% dividends, Mexico at 10% interest and 0, 5 or 15% dividends. Non-resident investors in portfolio investment entities move to a 28% prescribed investor rate. The New Zealand tax treatment of occupational superannuation pensions and lump sums paid to non-residents was not verified at a primary source.

Public health cover

New Zealand citizens remain eligible for publicly funded health and disability services after moving abroad: Health New Zealand states that time spent overseas does not affect a citizen's eligibility. A citizen who is only in New Zealand temporarily may not be able to enrol with a primary health organisation (general practice). ACC cover for accidents overseas is available only to New Zealand residents and only in limited situations.

Sources: Health New Zealand: Publicly funded healthcare (eligibility)

Sweden10-year rule on gains from sharesNone

Tax treaty with Costa Rica: None. Social security agreement: None.

When your tax residence ends

Under chapter 3, section 3 of the Income Tax Act (inkomstskattelagen), you stay fully taxable on worldwide income while you are resident, habitually stay in Sweden, or keep an essential connection (väsentlig anknytning) after moving. For five years after departure, Swedish citizens and anyone who lived in Sweden for at least ten years are presumed to keep that connection unless they prove otherwise (chapter 3, section 7); the factors include a year-round home, family, business activity and significant business holdings in Sweden. After five years the burden shifts to Skatteverket, but close ties can still keep you taxable. Deregistering from the population register does not by itself end tax liability, and residence under a tax treaty decides which country taxes which income.

Sources: Inkomstskattelag (1999:1229), as amended up to SFS 2026:1393 (Sveriges riksdag) · Skatteverket: Har du flyttat från Sverige? · Skatteverket (English): Moving from Sweden

Exit or departure tax

Sweden has no general deemed disposal of all assets when an individual emigrates; instead the ten-year rule in chapter 3, section 19 of the Income Tax Act lets Sweden tax gains on shares and similar equity interests (not fund units) sold in the year of departure or the ten following calendar years, subject to the applicable tax treaty. Foreign shares are caught only if acquired while fully taxable in Sweden. Moving outside the EEA also triggers taxation of a capital gain deferred on an earlier share-for-share exchange (chapter 48 a, section 11), and a treaty does not stop that. A 2022 government directive (Dir. 2022:45) asked an inquiry to consider general exit rules for unrealised gains.

Sources: Inkomstskattelag (1999:1229), as amended up to SFS 2026:1393 (Sveriges riksdag) · Skatteverket: Bosatt utomlands med fastighet eller kapitalinkomster i Sverige · Kommittédirektiv Dir. 2022:45, En effektiv beskattning när fysiska personer med orealiserade kapitalvinster som upparbetats i Sverige flyttar ut (Regeringen)

State pension paid abroad

Pensionsmyndigheten pays the income pension, premium pension and supplementary pension wherever you live, including in Latin America, to a Swedish or foreign account, against an annual life certificate. The guarantee pension (garantipension) is residence-based and stops when you move from Sweden for more than a year (Canada is the only exception); the income pension supplement is paid only in the EU/EEA, Switzerland or a social security agreement country, which among the 12 destinations means Chile only. Non-residents with limited tax liability pay SINK, a final withholding tax of 22.5 percent in 2026 and 20 percent from 1 January 2027, with a monthly tax-free amount (SEK 3,799 in 2026) on public pensions; Pensionsmyndigheten withholds 22.5 or 0 percent depending on the treaty. Treaties differ: the Chile treaty lets Sweden tax pensions, the Argentina treaty lets both states tax pensions and social security payments, and the Brazil treaty taxes pensions up to USD 4,000 a year only in the country of residence.

Sources: Pensionsmyndigheten: Du som är bosatt utanför Sverige · Pensionsmyndigheten: Planera att flytta från Sverige · Pensionsmyndigheten (news): Garantipension upphör för utlandsbosatta · Socialförsäkringsbalk (2010:110), as amended up to SFS 2026:1658 (Riksdagen open data) · Pensionsmyndigheten: Utbetalning av din pension till annat land · Lag (1991:586) om särskild inkomstskatt för utomlands bosatta (Sveriges riksdag)

Private and occupational pensions

Occupational pensions (tjänstepension) for work mainly performed in Sweden and pensions from private pension insurance issued by a Swedish insurer are taxable under SINK at the same flat rate (sections 5 and 7 of the SINK Act, Lag 1991:586). Income exempted by a tax treaty is exempt from SINK, and a non-resident can instead ask to be taxed under the Income Tax Act for the year. Treaty pension articles (see statePension) also apply to these pensions.

Public health cover

Public healthcare in Sweden is residence-based: regions must offer care to people resident in the region, and for social insurance a person who leaves stays resident only if the stay abroad is expected to last at most one year. After a permanent move to Latin America you are generally no longer insured in Sweden; Försäkringskassan decides after you notify it of the move. As a Swedish citizen living outside the EU/EEA, Switzerland and the UK you can still get care that cannot wait during visits to Sweden at Swedish patient fees, and residents of the 12 destinations are not on the list of countries whose residents pay full cost for planned care, provided they use the region where they were last registered.

Sources: Socialförsäkringsbalk (2010:110), as amended up to SFS 2026:1658 (Riksdagen open data) · Hälso- och sjukvårdslag (2017:30) (Riksdagen open data) · Försäkringskassan: Flytta utomlands · 1177 (regions' national health information service): Vård i Sverige om du är utlandssvensk

NorwayExit tax on share gains above NOK 3 millionNone

Tax treaty with Costa Rica: None. Social security agreement: None.

When your tax residence ends

Norway taxes residents on worldwide income and wealth (skatteloven § 2-1), and a person is resident after more than 183 days in any 12-month period or more than 270 days in any 36-month period. Moving abroad or deregistering in the Population Register does not end residence: someone resident for less than ten years stops being resident for the income year in which they show permanent residence abroad, no more than 61 days in Norway and no dwelling at their own or their close relatives' disposal in Norway. Someone resident for ten years or more stays resident until the end of the third income year after the year of departure, and only if those conditions are met in each of the three years. Tax emigration is claimed in the Norwegian tax return; where a treaty applies, a person can instead claim treaty residence in the other country with a certificate of residence.

Sources: Lovdata, skatteloven kapittel 2 · Skatteetaten, Skattemessig emigrasjon - opphør av skatteplikten · Skatteetaten, Globalskatteplikt · Skatteetaten, Bosted etter skatteavtale · Skatteetaten, Begrenset skatteplikt - når du flytter fra Norge

Exit or departure tax

Under skatteloven § 10-70, an individual who ends Norwegian tax residence under § 2-1(3) or becomes treaty-resident elsewhere is taxed as if shares and similar assets (Norwegian and foreign shares, fund units, share savings accounts, options and other derivatives on such assets, capital insurance) were sold the day before. Only the part of the total net gain above NOK 3 million is taxed on emigration, and only value built up while resident in Norway counts; for moves outside the EEA, losses are not netted. Payment can be deferred for 12 years (annual instalments or one payment at the end with interest), normally against security, and deferral ends on sale, death (unless heirs take over), transfer, and partly on dividends. The tax lapses if the person becomes resident in Norway again within 12 years; these rules apply to emigrations from 20 March 2024.

Sources: Lovdata, skatteloven kapittel 10 (§ 10-70) · Skatteetaten, Utflyttingsskatt – exitskatt

State pension paid abroad

Nav pays Norwegian old-age pension abroad, including to a bank in the country of residence, but never as a lump sum. Outside the EEA and without a social security agreement (all destinations except Chile), the earned income pension is paid abroad, while the guarantee pension (and, for people born before 1963, the full pension) is kept only with at least 20 years of residence in Norway between ages 16 and 67 (folketrygdloven §§ 19-3 and 20-10); with Chile, which has a social security agreement, Nav says the pension can as a rule be taken along without reduction. Pensions in payment are uprated each year with the average of wage and price growth under § 20-18, which sets no residence condition. After tax emigration, Norway withholds 15 percent of gross pension (kildeskatt, skatteloven § 2-3(4)) with no allowance; treaties change this: under the Mexico treaty pensions, including state pensions, are taxable only in the state of residence, the Chile treaty caps Norwegian tax at 15 percent, and Skatteetaten states that for residents of Argentina and Brazil all pensions from Norway remain taxable in Norway.

Sources: Lovdata, skatteloven kapittel 2 · Skatteetaten, Kildeskatt på pensjoner og uføreytelser · Skatteetaten, Kildeskatt på pensjon - begrensninger etter skatteavtaler · Lovdata, Norges traktater, Norway-Mexico convention · Lovdata, Norges traktater, Norway-Chile convention · Lovdata, Norges traktater, Norway-Brazil convention 2022

Private and occupational pensions

The 15 percent withholding tax also covers public and private occupational pensions and other private pensions paid by a Norwegian payer when the recipient has pension capital or points in the National Insurance Scheme; private pensions are not subject to it if the recipient has no such pension capital. Treaty relief depends on the destination: Mexico gives the residence state sole taxing rights over pensions and annuities, Chile caps source tax at 15 percent, and the Argentina and Brazil treaties let both states tax, with the residence state relieving double taxation. Nav advises asking each private or occupational pension provider about its own export rules; the treatment of lump sums was not verified.

Public health cover

Compulsory membership of the National Insurance Scheme (folketrygden) ends when a stay abroad is intended to last, or lasts, more than 12 months (folketrygdloven § 2-14), and with it public health cover. A pensioner settling outside the EU/EEA must apply to Nav for voluntary membership to keep any cover; this requires at least 30 years' membership after age 16, including 10 years immediately before applying (§ 2-8). Even with voluntary membership the right to a GP is lost, care abroad is only partly reimbursed by Helfo (claims within 6 months), and care in Norway remains covered. Non-members generally pay no National Insurance contribution.

Sources: Lovdata, folketrygdloven kapittel 2 (§§ 2-1, 2-8, 2-9, 2-14) · helsenorge.no (Helfo), Pensjonister utenfor EU/EØS · Nav, Alderspensjon (updated 20.10.2026) · Nav, Medlemskap i folketrygden · Skatteetaten, Medlemskap i folketrygden og trygdeavgift når du flytter til utlandet

DenmarkExit tax on shares from DKK 100,000None

Tax treaty with Costa Rica: None. Social security agreement: None.

When your tax residence ends

Under kildeskatteloven (Withholding Tax Act) section 1, a person is fully liable to Danish tax while they have a dwelling (bopæl) in Denmark, or if they stay in Denmark for 6 months or more without one. Full liability ends on departure only when the person no longer has a year-round home at their disposal: in practice the home must be sold, the lease ended, or the home let on a lease that cannot be terminated for at least 3 years; a holiday home used only for holidays does not count. Deregistering from the population register does not by itself end liability. There is no extended or trailing liability for nationals, but a later stay of 6 months or more makes the person fully liable again, and dual residence with a treaty country is settled by the treaty.

Sources: Retsinformation, Bekendtgørelse af kildeskatteloven, LBK nr. 460 af 3. maj 2024 (Withholding Tax Act, consolidated; status Valid at retrieval) · Skattestyrelsen, Den juridiske vejledning 2026-2, C.F.1.2.3 Hvornår ophører skattepligten ved fraflytning? · Skattestyrelsen (skat.dk), Du flytter fra Danmark · Skattestyrelsen, Den juridiske vejledning 2026-2, C.F.1.2.1 Hvornår er der bopæl i Danmark? · Skattestyrelsen, Den juridiske vejledning 2026-2, C.F.1.3 6-måneders ophold i Danmark

Exit or departure tax

Denmark has an exit tax: when liability ends for a reason other than death, assets leaving Danish taxation are treated as sold at market value (kildeskatteloven section 10). Shares are taxed under aktieavancebeskatningsloven section 38 if their total market value is DKK 100,000 or more per person and, as a rule, the person was liable to Danish tax for at least 7 of the last 10 years; claims and financial contracts follow the same DKK 100,000 threshold, and crypto-assets are deemed sold on the day of departure. Payment of the share tax can be deferred (henstand) for shares taxed on realisation, provided the departure information and a holding statement are filed on time; for a move to Latin America adequate security must also be given, and the deferred tax falls due as dividends are received and shares are sold where the new country taxes less. Large employer pension contributions in the 5 years before departure can also be taxed after the event (pensionsbeskatningsloven sections 19 A to 19 E).

Sources: Skattestyrelsen, Den juridiske vejledning 2026-2, C.F.1.6.4 Fraflytningsbeskatning ved skattepligtens ophør · Skattestyrelsen, Den juridiske vejledning 2026-2, C.B.2.14.2.6 Hvad skal personer beskattes af ved fraflytning? · Skattestyrelsen, Den juridiske vejledning 2026-2, C.B.2.14.2.3 Hvem er omfattet af reglerne om fraflytterskat i aktieavancebeskatningsloven? · Skattestyrelsen, Den juridiske vejledning 2026-2, C.B.2.14.2.5 Hvornår skal personer beskattes ved fraflytning? · Skattestyrelsen, Den juridiske vejledning 2026-2, C.B.2.14.2.8.1 Henstand med betaling af skatten · Skattestyrelsen, Den juridiske vejledning 2026-2, C.B.2.14.2.1 Kort om fraflytterskat på aktier

State pension paid abroad

Folkepension and other Danish social pensions paid to a non-resident are subject to Danish limited tax liability (kildeskatteloven section 2(1) no. 11) at an average rate; Argentina, Brazil, Chile and Mexico have treaties that may shift the taxing right (exemption is applied for on form 01.016), and for the other 8 destinations Denmark taxes. Under the Social Pension Act section 3, a Danish citizen can receive folkepension abroad after at least 30 years of residence in Denmark between age 15 and pension age, or keep an already awarded pension abroad after at least 10 years (or a quarter of the time from 15) of Danish residence; Udbetaling Danmark can grant a dispensation, which must be sought before leaving. Only the basic amount (grundbeløb) is paid outside the EU/EEA, Switzerland and the UK: the pension supplement (pensionstillæg) is not exported, personal and heating supplements must be applied for separately after the move, and the pension is reduced pro rata if Danish residence was below 9/10 of the period from 15 to pension age. Chile is the only destination with a social security convention: a Chilean national moving to Chile can take the pension after 3 years of residence and 1 year of work in Denmark.

Sources: Retsinformation, Bekendtgørelse af kildeskatteloven, LBK nr. 460 af 3. maj 2024 (Withholding Tax Act, consolidated; status Valid at retrieval) · Skattestyrelsen, Den juridiske vejledning 2026-2, C.F.3.1.11 Sociale ydelser mv. · Skattestyrelsen, Den juridiske vejledning 2026-2, C.F.3.1.10 Pensioner · Skattestyrelsen (skat.dk), Dansk pension, når du flytter til udlandet · Retsinformation, Bekendtgørelse af lov om social pension (pensionsloven), LBK nr. 1123 af 2024 (Social Pension Act, consolidated; status Valid at retrieval) · borger.dk (written by Udbetaling Danmark), Vil du have din folke-, førtids- eller seniorpension med til udlandet?

Private and occupational pensions

Occupational and private pensions paid to a non-resident are taxable in Denmark under kildeskatteloven section 2(1) nos. 9 and 10; where a treaty applies (Argentina, Brazil, Chile, Mexico) the treaty decides, and Skattestyrelsen notes that Denmark may keep the taxing right where it gave the deduction for contributions. With the other 8 destinations there is no treaty, so Denmark taxes the payments, and cashing in a kapitalpension, aldersforsikring, aldersopsparing or supplerende engangssum triggers the Danish duty on the full amount for which deduction was given. The tax on pension-fund returns (PAL tax) stops once the person is no longer fully liable or is resident abroad, on application with form 07.058.

Public health cover

Entitlement to Danish public health care follows a registered address in Denmark. A person who registers a move to a country outside the EU, Switzerland and the EEA (all 12 destinations) is no longer socially insured from Denmark and is not covered by the yellow health card (gule sundhedskort), even when visiting Denmark; borger.dk points to the public scheme or private insurance in the new country. A pensioner who stays outside the EU for under 6 months can as a rule keep a Danish address and the yellow card, depending on the housing situation.

Sources: borger.dk, Guide: Når du flytter til udlandet (Digitaliseringsstyrelsen with KL, ATP/Udbetaling Danmark and Skattestyrelsen; all answers view)

FinlandNarrow: deferred share-swap gains outside the EEANone

Tax treaty with Costa Rica: None. Social security agreement: None.

When your tax residence ends

Under section 11 of the Income Tax Act (tuloverolaki 1535/1992), a person is resident in Finland if their main abode and home is there or they stay continuously for more than six months, and a resident is taxed on income from Finland and abroad. A Finnish citizen who moves abroad stays resident for the year of departure and the three following tax years unless they request non-residence and show that no substantial ties remain (for example a home, a spouse in Finland, real property other than a summer cottage, Finnish social security cover, or business or work in Finland). Ties broken at departure give non-residence from the moving day; ties broken later give non-residence from the next 1 January. After the three years, residence continues only where ties are clearly stronger than in the years after the move, and a non-resident becomes resident again only by moving home back or staying more than six months. Under a treaty, dual residence is settled first by permanent home, then by centre of vital interests.

Sources: Finlex, Tuloverolaki 1535/1992 (Income Tax Act, consolidated), 11 § · Finnish Tax Administration (vero.fi), Finnish citizens and the 3-year rule (page last updated 1/30/2026) · Finnish Tax Administration, detailed guidance: Tax residency, nonresidency and residency in accordance with a tax treaty, natural persons (issued 1/29/2025) · Finnish Tax Administration, detailed guidance: Taxation of income received by nonresidents, natural persons (issued 8/7/2026)

Exit or departure tax

The exit tax provision in the Income Tax Act is headed as applying to entities (yhteisön maastapoistumisverotus). For individuals, the Tax Administration describes one emigration charge under section 52 f of the Act on the taxation of business income: a gain deferred in a tax-neutral share swap becomes taxable in Finland if the person moves to a country outside the EEA (which includes all 12 destinations) within 5 years from the end of the tax year of the swap, even if the shares are kept, and a loss at departure is not deductible. Separately, some treaties, including the one with Brazil, let the former residence state tax later share gains of an emigrant who had been resident there long enough (generally 5 years).

Sources: Finnish Tax Administration, detailed guidance: Capital gains and losses from the sale of assets in cross-border situations, natural persons (issued 4/22/2025) · Finlex, Tuloverolaki 1535/1992 (Income Tax Act, consolidated), 11 §

State pension paid abroad

The Finnish earnings-related pension (statutory TyEL, YEL and similar schemes) is paid to any country regardless of nationality; residents of countries without a social security agreement claim it directly from Finland, confirm their details to the payer every year, and the pension is adjusted with the earnings-related pension index, which applies to all pensions in payment. Kela's national pension and guarantee pension are paid abroad only during a temporary stay: on a permanent move to a non-EU/EEA country without an agreement Kela stops payment from the start of the next month, while the Chile agreement keeps Kela old-age and survivors' pensions payable on conditions such as citizenship and length of residence. Pensions are not subject to Finnish tax at source: a non-resident's Finnish pensions are taxed under the Assessment Procedure Act much as if the person lived in Finland, using the national average municipal tax rate for a full non-resident year, and a treaty-based tax card is requested on Form 6207a. Finland keeps the right to tax these pensions under its treaties with Argentina, Brazil and Uruguay, Finnish tax is capped at 20 % under the Mexico treaty, and with the other eight destinations there is no treaty, so Finland taxes under its own law.

Sources: Työeläke.fi (Finnish Centre for Pensions), How will my pension be paid and taxed? · Työeläke.fi (Finnish Centre for Pensions), Earnings-related pension paid abroad from Finland · Kela, Pension from Finland to another country · Finnish Tax Administration, detailed guidance: Taxation of pension income in cross-border circumstances (issued 9/25/2026) · Finnish Tax Administration, detailed guidance: Taxation of income received by nonresidents, natural persons (issued 8/7/2026) · Finlex, Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978 (Act on the taxation of nonresidents' income, consolidated)

Private and occupational pensions

Pensions from voluntary individual pension insurance, long-term savings (PS) agreements and a Finnish insurer's voluntary contracts are Finnish-source income, as are private-sector pensions for work done mainly in Finland for a Finnish employer. Under section 13 of the Act on the taxation of nonresidents' income (627/1978) these are assessed under the Assessment Procedure Act rather than withheld at a flat source rate; without a pension tax card the payer withholds 40 %. Small earnings-related pensions are paid as a one-off lump sum. Annex 2 of the Tax Administration's pension guidance shows that Finland may tax voluntary pensions paid to residents of Argentina, Brazil and Uruguay, caps Finnish tax at 20 % for Mexico, and may tax all pension categories where there is no treaty.

Public health cover

Entitlement to Kela benefits generally ends on the day a person leaves Finland permanently, and a stay of more than 6 months outside the EU/EEA, Switzerland and the UK is as a rule treated as a permanent move. Kela states that after a move abroad of more than 6 months the right to use the Kela card ends on the day of the move, and without a Finnish municipality of residence only emergency care is available on visits, which can be billed afterwards. Kela can certify that residence-based cover has ended, and the Tax Administration uses such a certificate as evidence when assessing ties.

Sources: Kela, Are you going outside Finland? · Kela, Can you get Kela benefits outside Finland? (employees section) · Finnish Tax Administration, detailed guidance: Taxation of pension income in cross-border circumstances (issued 9/25/2026)

NetherlandsConservatory assessment on pensions and 5%+ stakesNone

Tax treaty with Costa Rica: None. Social security agreement: Signed, not in force.

When your tax residence ends

Dutch tax residence has no day count: under article 4 of the General State Taxes Act (AWR) where you live is judged on all the circumstances, and the Belastingdienst treats you as emigrated when you settle permanently in another country, looking at where you spend most time, where your family lives, where you work and where you are insured for medical costs. If you return within one year without having lived in another state in the meantime, you are deemed to have stayed resident throughout (article 2.2 of the Income Tax Act 2001). A tax treaty tie-breaker can also end residence for treaty purposes. For inheritance and gift tax, a Dutch national is deemed resident for ten years after leaving, and anyone is deemed resident for gifts made within one year (article 3 of the Inheritance Tax Act 1956).

Sources: Algemene wet inzake rijksbelastingen, art. 4 · Wet inkomstenbelasting 2001, art. 2.1 · Belastingdienst: Emigreer ik als ik naar het buitenland verhuis? · Successiewet 1956, art. 3

Exit or departure tax

There is no general deemed disposal of all assets, but on emigration the Netherlands issues a conservatory assessment (conserverende aanslag) on pension rights, deducted annuity (lijfrente) premiums and a substantial interest (aanmerkelijk belang, generally 5% or more of a company), taxed at the highest rate (articles 2.8, 3.83, 3.136 and 4.16(1)(h) of the Income Tax Act 2001). It is issued after the return for the emigration year. For pensions and annuities payment is deferred for up to ten years and the remainder can then be remitted, but the tax becomes payable if you breach the rules, for example by commuting the pension (articles 25(5) and 26(2) of the Collection of State Taxes Act 1990). For a substantial interest held by someone who deregistered after 15 September 2015 the deferral is lifelong with no remission, and selling the shares, paying dividends or the company ceasing makes it (partly) payable. Deferral is automatic only for moves within the EU/EEA; moving to a non-EU country means requesting deferral and in some cases (substantial interest, pensions not held by an EU/EEA/Swiss insurer) providing security.

Sources: Wet inkomstenbelasting 2001, art. 2.8 · Belastingdienst: Conserverende aanslag bij emigratie · Invorderingswet 1990, arts. 25 and 26

State pension paid abroad

The AOW state pension is paid abroad, but AOW insurance is residence-based, so each calendar year lived abroad before pension age cuts the pension by 2% unless you take voluntary insurance (possible if you left less than a year ago) (articles 6 and 13 of the Old Age Pensions Act). Under the AOW as amended by the Benefits Export Restriction Act, a pensioner living abroad receives only the married-person rate and no partner supplement, unless they live in a country where a treaty or international decision provides for the right (articles 8a and 9a). Of the 12 destinations, social security or benefit export treaties are in force with Argentina, Uruguay, Chile, Paraguay, Panama and Ecuador; agreements with Brazil and Costa Rica will not enter into force, and none exists with Mexico, Colombia, Peru or El Salvador. The amounts are derived from the Dutch net minimum wage, the AOW cannot be taken as a lump sum, and the SVB may ask for life certificates. Whether the Netherlands withholds tax on the AOW depends on the tax treaty; without a treaty the Netherlands may tax it (for Mexico the Belastingdienst summary notes a 17.5% cap on Dutch tax on AOW and similar benefits).

Sources: Algemene Ouderdomswet, arts. 6 and 13 · NederlandWereldwijd: Krijg ik AOW buiten Nederland? · Wet beperking export uitkeringen · SVB: Buiten Nederland wonen (AOW) · SVB: Uw AOW buiten Nederland · SVB: Betaling van de AOW buiten Nederland

Private and occupational pensions

Dutch occupational pensions and annuities paid to non-residents are Dutch-source income (article 7.2(2) of the Income Tax Act 2001), and the applicable tax treaty decides which country taxes them; without a treaty the Netherlands may tax. On emigration the accrued pension and deducted annuity premiums are covered by a conservatory assessment, and commuting the pension or annuity (a lump-sum buy-out) within the ten-year deferral makes that assessment payable. For a move outside the EU, security may be required where the pension scheme is not placed with a recognised insurer in the EU, Norway, Liechtenstein, Iceland or Switzerland.

Public health cover

Dutch public health insurance (Zvw) is compulsory only for people insured under the Long-term Care Act (Wlz), which covers residents, so emigration ends the insurance obligation and the Zvw policy ends by law from the next day; you must inform your insurer (articles 2 and 6 of the Health Insurance Act, article 2.1.1 of the Wlz). Pensioners abroad can keep Dutch-funded cover through the CAK only in listed treaty countries for medical care, and no Latin American country is on that list. Anyone moving to one of the 12 destinations therefore needs local or international health insurance.

Sources: Wet langdurige zorg, art. 2.1.1 · Zorgverzekeringswet, arts. 2 and 6 · NederlandWereldwijd: Wat zijn verdragslanden bij de buitenlandregeling voor de zorgverzekering? · SVB: Overzicht verdragslanden (Zvw contribution) · NederlandWereldwijd: Hoe regel ik zelf een zorgverzekering in het buitenland?

Checked at official sources on 25 October 2026. Rules change and your own facts decide: we confirm your home-country position, together with our local partners, licensed attorneys in each country, before anything is filed.

One point of contact, from start to finish

Your application is filed together with our local partners, licensed attorneys in each country, with whom we have worked for years. We coordinate your case, check your documents and remain your point of contact: in English, throughout.

That applies whether you are still at home or already on the road: one point of contact, no language barrier, no loose ends across four time zones.

Frequently asked questions

How large does my investment need to be?+

The reduced threshold of USD 150,000 under Ley 9996 applied only within its five-year window, which ended on 14 July 2026; anyone who opted into the law's benefits by then keeps them for ten years from the grant (Article 12). For new applications no accessible rule settles the threshold clearly: the regulation implementing Ley 9996 (Decreto 43926) still names USD 150,000 and repealed the former USD 200,000 rule in 2023, but the law itself limits the USD 150,000 to its term. Which threshold the immigration authority applies today, we confirm before you order anything.

What counts as an investment?+

Property, a business or an approved project in Costa Rica. Which route suits your situation, we clarify in the pre-check.

Is buying property enough for residency?+

No. Owning property alone gives you no right of residence; you have to file the inversionista application. The purchase and the application can, however, be dovetailed cleanly.

What should I watch out for when buying property?+

Above all the maritime zone: the first 200 metres from the high-tide line are almost never full ownership but time-limited concession land. For the investment, what counts is fully titled ownership with proper due diligence at the Registro Nacional.

Do I have to pay into the Caja?+

Yes, registering with the public health system is mandatory for residents. The contribution is a percentage of your declared income and must be kept up to date, otherwise the renewal stalls.

How often do I need to be in Costa Rica?+

After approval, one visit a year is enough to keep the status in current authority practice. That makes the programme workable as a second base, too.

Can my family come with me?+

Yes, your spouse and children join as dependents in the same case. Filing jointly with the principal applicant is the leaner route; every family member needs their own document set.

What comes after temporary residency?+

After three years as a temporary resident you can apply for permanent residence, which is no longer tied to the investment evidence. We track that deadline for you.

Investor Visa Costa Rica: let's look at your case

A fixed price, three ways to pay, and once your payment arrives our team first checks your requirements before your case goes to our local partners.

Order now

Prefer a consultation first?

A personal consultation with Harley Bieder, our Latin America expert, before you order.

Book a consultation with Harley

Costa Rica Investor Visa: How to Apply for Inversionista Residency

Fixed prices and ordering

Inversionista

Who this procedure suits

Requirements

What we take care of

Step by step

Clarify your investment route

Prepare your documents

File the application

Processing and approval

Caja registration and start

How long it takes

Do you need to be there in person?

Family members coming with you

What comes next

What is not included

Tax note

One point of contact, from start to finish

Frequently asked questions

Investor Visa Costa Rica: let's look at your case

Prefer a consultation first?