Costa Rica vs Malaysia — Digital Nomad Visa Comparison

Full income tax exemption on foreign-sourced earnings per Art. 16 of Ley 10008. Beneficiaries are explicitly NOT considered habitual tax residents. This exemption applies only to the primary beneficiary, not to family members automatically. Costa Rica uses a territorial tax system.

Tax treatment depends on tax residency status under Malaysian law. Staying <182 days in a calendar year: generally not a Malaysian tax resident — no Malaysian tax on foreign-sourced income. 182+ days: may become tax resident, subject to progressive rates (0%–30%) on worldwide income. Malaysia does not tax foreign-sourced income for non-residents.