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Mayid Brenes
The Journal · Costa Rica for foreign investors

Plain English. For investors, not lawyers.

The guides I wish every foreign buyer read before they wired a deposit — title, escrow, concessions, companies, taxes and residency, from an attorney whose only client is you.

01Latest
Independence

Why the Realtor's Recommended Lawyer Can't Fully Protect You in Costa Rica

The conflict is structural: whose repeat business matters more — your one deal, or the agent's dozens?

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Due diligence

The Water Letter: The Document That Can Make Your Costa Rica Lot Unbuildable

Roughly 1 in 4 water-availability requests are now rejected. The three sources and how to verify before you buy.

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Rentals

Airbnb & Short-Term Rentals in Costa Rica: The 2026 Rules Foreign Owners Keep Getting Wrong

The ICT registry, VAT, the new 12.75% platform tax and the municipal patente — the full compliance stack.

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Residency

Does Buying Property in Costa Rica Get You Residency? The Honest 2026 Answer

Buying does not auto-grant residency — but a qualifying investment lets you apply. The real rule.

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Residency

Costa Rica's Investor Residency After the July 2026 Sunset

Law 9996's incentive window closed in mid-2026 — the reduced $150k minimum applied through then. Confirm the current threshold with DGME.

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Taxes

Selling Your Costa Rica Property as a Non-Resident

The 2.5% buyer withholding, 15% capital gains, and how to actually get your money out.

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Taxes

Costa Rica Property Taxes for Foreign Owners in 2026

The complete numbers: annual property tax, the luxury home tax, and the corporation tax owners forget.

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Estate

Estate Planning for Your Costa Rica Property: Forced Heirship & Probate

Why your US or Dutch will isn't enough, and how the mandatory local sucesorio actually works.

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Financing

Costa Rica Mortgages & Developer Financing for Foreigners in 2026

Real rates, down payments and the legal fine print — with the independent-lawyer review that protects you.

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Due diligence

Buying Off-Plan in Costa Rica: How to Keep Your Deposit Safe

Fideicomiso escrow, the 'Ventas a Plazo' seal, and what happens if the developer defaults.

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Location

Guanacaste Property Guide for Foreign Buyers 2026: Tamarindo vs Nosara vs Flamingo

The legal due-diligence differences by town — a risk map, not a realtor brochure.

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US tax

US Citizens Buying Costa Rica Property: The IRS Reporting Traps

FBAR, Form 5471, and why holding in an S.A. can cost you $10,000/year. Coordinate before you structure.

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Comparison

Costa Rica vs Panama for Property Investors in 2026

An independent attorney's comparison, not a sales pitch: currency, visas, ownership and the real trade-offs.

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Holding structure

The Share-Transfer Trap: Buying a Costa Rica Property Held in a Corporation

Sellers push share transfers to dodge the transfer tax — but you inherit every corporate liability.

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Due diligence

Costa Rica Property Scams in 2026: The 6 Red Flags That Precede Almost Every Loss

Named fraud typologies and the registry check that kills them before your money moves.

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Taxes

The Luxury Home Tax (Impuesto Solidario) and the January 15 Deadline

Do you owe it? The trigger is construction value, not land — and the deadline catches owners every year.

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Business

Costa Rica Corporation Annual Obligations Checklist 2026

RTBF beneficial-owner filing, the legal-entity tax, and the deadlines that can freeze your property deal.

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Business

The Real Cost of Hiring Employees in Costa Rica

CCSS, aguinaldo, cesantía and the ~40% loading foreign owners underestimate.

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Business

Buying an Existing Business in Costa Rica: The Due-Diligence Checklist

The La Gaceta creditor-claim window buyers miss, and the Art. 13 publication that protects you.

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Permitting

Building on Land Near a National Park or Protected Zone in Costa Rica

How to avoid the demolish-and-restore nightmare: parks, buffer zones, SETENA and INDER land.

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European buyers

For Dutch & French Buyers: What's Legally Different About Buying in Costa Rica

No notary monopoly the way you know it, no EU consumer protections — reset your expectations.

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Comparison

Costa Rica vs Mexico for a Beach Investment

Fee-simple title vs the fideicomiso restricted-zone trap — the legal difference that matters most.

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02The guides
Start here

Can foreigners buy property?

Yes — the rules, the one coastal exception, and how to own safely as a foreigner.

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