Like Thailand, Costa Rica has now abolished the territorial principle on taxes. Until now, all income that did not originate from Costa Rica was tax-free. Even if these were earned through an activity in Costa Rica. Here, too, pressure from the International Monetary Fund and the EU was the decisive factor. The EU was about to put Costa Rica on the blacklist of tax havens. This has now been prevented. The tax reform applies to individuals and companies. Individuals must now pay tax in Costa Rica on their salary, pensions or commercial income, as well as capital gains and capital gains, including those from non-domestic sources. You are a tax resident if you stay 183 days or more. Here, 10% to 30% taxes are due. Taxes on businesses will now be 30%. Likewise, rents and leases or participations in companies are now taxed at 30%. The attractiveness of Costa Rica as a place of residence is thus significantly dimmed. It remains to be seen whether this will also affect the previously tax-favorable visa for digital nomads. However, this case also shows that one is spared from such surprises only if one does not trigger a tax residence anywhere.