---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "central_america", "gafilat", "legal"]
aliases: ["CR", "CRI"]
created: 2026-04-13
updated: 2025-06-01
compile_into: ["[[country--costa-rica]]"]
sources:
  - name: "SUGEF Costa Rica"
    url: "https://www.sugef.fi.cr"
    type: "official"
---

# 🇨🇷 [[country--costa-rica|Costa Rica]] (CR) — Crypto Regulation

> Cryptocurrency activities are legal in Costa Rica with no specific crypto regulatory framework established by the financial regulator SUGEF. The regulator provides general financial supervision but does not mention explicit crypto regulations or licensing frameworks.

## Overview

| Field | Value |
|-------|-------|
| Status | Legal |
| Risk Score | 35/100 (Moderate Risk) |
| Enforcement Level | Low |
| Region | [[domain--central-america|central america]] |
| Currency | [[entity--crc|CRC]] |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 15% on capital gains (territorial basis - only Costa Rica-sourced income) |
| Capital Gains (Corporate) | 30% corporate tax (territorial basis) |
| VAT on Crypto | No |
| Mining Tax | May be subject to income tax if Costa Rica-sourced |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |

Costa Rica operates on a territorial tax system. Only Costa Rica-sourced income is taxable. Foreign-sourced crypto gains may not be taxable for residents. The tax authority has not issued specific crypto guidance.

## Licensing

| Field | Value |
|-------|-------|
| Required | No |
| Regulator | [[entity--sugef|SUGEF]] / BCCR |
| Framework | No specific crypto framework |
| Ease | easy |
| Cost | N/A |
| Timeline | N/A months |

No crypto-specific licensing. Costa Rica has attracted crypto entrepreneurs and digital nomads due to its permissive stance.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | partially_compliant |

## DeFi

**Status:** Legal

No restrictions on DeFi. Unregulated environment.

## Stablecoins

**Status:** no_rules

No stablecoin framework.

## NFTs

**Status:** no_rules

No NFT regulation.

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.1/kWh |
| Renewable Energy | 95% |
| Climate | tropical |
| Infrastructure | fair |

Costa Rica benefits from very high renewable energy usage, mostly hydroelectric, making it attractive for sustainable crypto mining. Electricity costs are moderate. Infrastructure is fair but not top-tier compared to major mining hubs.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 56/100 |
| Ease of Business | moderate |
| Internet Freedom | free |
| Banking Access | moderate |

## Enforcement

Minimal enforcement. BCCR has issued informational notices.

## CBDC Status: none

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [SUGEF Costa Rica](https://www.sugef.fi.cr)