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Capital gains tax:

Gains on property sales (Exempt only if it’s your place of residence “home”, “This only applies to nationals or foreigners with CR residency”) will be tax. The sales tax will be 15 % on the net profit between purchase and sale price. If the property was acquired before July, 1st, 2019 you have the option to pay 15 % on the net profit or 2,25 % of the total sales price, usually 2,25 % of the total price is more beneficial that is if you’re not a CR resident.