Costa Rica tax residency day rules

More than 183 days in the relevant fiscal period, including entry and exit. For profits tax the ordinary tax year is January through December, subject to authorized special periods. For other nonannual income taxes, use the twelve months before settlement.

Entry and exit days count. Brief absences with systematic returns count unless foreign tax residence is certified. An absence longer than 30 consecutive calendar days is excluded from the residence count. Use official immigration movements.

The regulation also covers people in foreign official posts paid by the Costa Rican state, public entities or municipalities. The fiscal period depends on the tax and any authorized special period.