Costa Rica

Regulated Partly Confirmed Verified August 25, 2026

Crypto is not legal tender but private use is permitted; the new framework brings covered VASPs under registration and AML/CFT oversight.

SUGEF / Central Bank of Costa Rica

Total Laws (incl. applicable EU-wide)

Effective Laws

At a Glance

Is holding crypto allowed?

Allowed

Is crypto trading allowed?

Regulated

Is P2P trading allowed?

Regulated

Are crypto payments allowed?

Regulated

Is crypto legal tender?

Is mining allowed?

Allowed

Is staking allowed?

Regulated

Is DeFi participation allowed?

Regulated

Are stablecoins allowed or regulated?

Regulated

Activity Status Matrix

Activity	Status	Details
Holding Crypto	Allowed	Is holding crypto allowed?
Crypto Trading	Regulated	Is crypto trading allowed?
P2P Trading	Regulated	Is P2P trading allowed?
Crypto Payments	Regulated	Are crypto payments allowed?
Legal Tender	No	Is crypto legal tender?
Mining	Allowed	Is mining allowed?
Staking	Regulated	Is staking allowed?
DeFi	Regulated	Is DeFi participation allowed?
Stablecoins	Regulated	Are stablecoins allowed or regulated?
NFTs	Allowed	Are NFTs allowed or regulated?
Token Launches	Regulated	Are token launches allowed?
Crypto Advertising	Regulated	Is crypto advertising allowed?
Banking Access	Regulated	Do crypto businesses have banking access?

Regulation Overview

Crypto is not legal tender but private use is permitted; the new framework brings covered VASPs under registration and AML/CFT oversight. The controlling reference is Virtual-asset service provider AML framework (Law No. 10961). SUGEF / Central Bank of Costa Rica is the principal authority identified for the national or regional perimeter. Crypto is not sovereign legal tender; separate securities, payments, foreign-exchange, consumer, sanctions and tax rules may apply according to the token and activity.

Tax Information

Tax treatment in Costa Rica depends on the taxpayer, source of income and activity. Disposals, rewards, mining, staking, employment receipts and business use may be treated differently; confirm current rates, valuation rules, reporting and indirect-tax treatment with Ministry of Finance.

Individual Tax Treatment

Individuals should retain acquisition cost, disposal value, wallet and exchange histories, transaction hashes and local-currency valuations. Check income, capital, wealth, gift, inheritance and foreign-asset reporting rules with Ministry of Finance.

Business Tax Treatment

Businesses should account for crypto revenue, gains, losses, custody liabilities, payroll and expenses under ordinary company and accounting law. Tax registration, invoices, withholding, VAT or sales tax and cross-border reporting remain separate obligations.

Ministry of Finance

Business & Licensing

Covered exchanges, brokers, custodians, transfer providers, token issuers or other VASPs must obtain the licence, registration or approval required by SUGEF / Central Bank of Costa Rica before operating or targeting local customers.

AML / KYC Requirements

Covered firms must apply customer and beneficial-owner identification, risk classification, sanctions screening, transaction monitoring, recordkeeping and suspicious-transaction reporting under national AML/CFT rules.