Moderate costs (CPI: 55.1). Groceries (62.6) and restaurants (50.0) are moderately priced compared to the NYC baseline. Rent is significantly lower (20.2).

Property prices average 9.3 years of household income, indicating moderate affordability. The Rent Index is considerably lower at 20.2, suggesting renting is more affordable than buying.

A Purchasing Power Index of 54.1 indicates a low buying power compared to New York City.

Costa Rica operates a territorial tax system, taxing only locally sourced income. Individual income tax is progressive, with rates up to 25% for higher brackets. The standard Value Added Tax (VAT) is 13%, with reduced rates for essential goods and services. Property tax is 0.25% annually, with a luxury tax for high-value properties.

Costa Rica's business environment is improving, ranking 58th in the TMF Group's Global Business Complexity Index 2025. The startup ecosystem is growing, with San José as a tech hub, and the country attracts foreign investment, particularly in high-tech sectors. Free Trade Zones offer tax incentives, though bureaucracy remains a challenge.

Costa Rica provides universal healthcare through the CCSS, funded by income-based contributions, and offers a comprehensive pension system. The social safety net is robust, a result of historical policy decisions. While coverage for unemployment benefits exists, informality in the labor market presents ongoing challenges.

Deposits are protected up to ₡6,000,000.00 (approximately USD 13,194) per person per entity by the statutory Deposit Guarantee Fund (DGF). The DGF is administered by the Central Bank of Costa Rica and supervised by SUGEF, aiming to strengthen the financial safety net.