title: Costa Rica — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/costa-rica/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Costa Rica](https://advennt.io/jurisdictions/costa-rica/) Tax Costa Rica · Question 05 of 11 # Tax: What is the tax take? Favourable · Confirmed · AI-generated · [Back to full Costa Rica report →](https://advennt.io/jurisdictions/costa-rica/) Key section parameters | Jurisdiction | Costa Rica (CR) | |---|---| | Regulator | No dedicated gambling regulator (Ministerio de Hacienda / Municipal Patent Regime) | | Favourability | Favourable | | Confidence | Confirmed | | Review status | AI-generated | | Last collected | 18 Oct 2026 | Summary answer Costa Rica applies a territorial tax system: income from non-CR-resident players is not subject to CR corporate income tax. There is no gambling-specific GGR tax. CR-sourced income attracts standard corporate tax, and 13% IVA applies to CR-sourced services. This territorial exemption is the central … ## Full section analysis Costa Rica applies a territorial tax system: income from non-CR-resident players is not subject to CR corporate income tax. There is no gambling-specific GGR tax. CR-sourced income attracts standard corporate tax, and 13% IVA applies to CR-sourced services. This territorial exemption is the central tax advantage of the hub model.