Costa Rica permits crypto activity and regulates virtual asset service providers for AML/CFT purposes. Law No. 10961, published on 19 June 2026 and in force from about 19 September 2026, requires VASPs to register with SUGEF and apply due diligence; registration is supervision only and does not authorise operations. There is no prudential or conduct licensing regime.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | central america |
| Currency | CRC |
| Capital Gains (Personal) | 15% capital gains tax (territorial basis); no crypto-specific guidance |
| Capital Gains (Corporate) | 30% corporate income tax; 15% capital gains tax on capital gains |
| VAT on Crypto | No |
| Required | Yes |
| Regulator | SUGEF / BCCR |
| Framework | Law No. 10961 (2026), adding Article 15 quater to Law 7786 (AML/CFT registration of virtual asset service providers with SUGEF) |
| Ease | medium |
VASPs must register with SUGEF under Article 15 quater of Law 7786 (added by Law No. 10961) and comply with AML/CFT due diligence above CONASSIF thresholds. Registration does not authorise operations.
Minimal enforcement. BCCR has issued informational notices.
| Status | Research |
| Name | Costa Rica CBDC |
| Issuing Authority | Banco Central de Costa Rica |
| Model | retail |
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | compliant |
| Suspicious-Activity Reporting | Yes |
Status: Unclear
No restrictions on DeFi. Unregulated environment.
Status: unknown
No stablecoin framework.
Status: no_rules
No NFT regulation.
| Legal | Yes |
| Electricity Cost | $0.1/kWh |
| Renewable Energy | 95% |
| Infrastructure | good |
Costa Rica benefits from very high renewable energy usage and moderate electricity costs, making it favorable for mining operations.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 56/100 |
| Banking Access | moderate |
| Sanctions Program Active | No |
Risk Factors
Costa Rica is politically stable with no international sanctions. It has moderate ease of doing business and good internet freedom. Risks include occasional natural disasters and some capital controls.
Costa Rica permits crypto activity and regulates virtual asset service providers for AML/CFT purposes. Law No. 10961, published on 19 June 2026 and in force from about 19 September 2026, requires VASPs to register with SUGEF and apply due diligence; registration is supervision only and does not authorise operations. There is no prudential or conduct licensing regime.
Costa Rica is classified by FATF as: compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-11 · Data source: Soken Crypto Legal Map
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