Interests borne by securities in local currency (colones) are taxed at the source with 15% tax on them, without any deduction. If securities are traded at the National Stock Exchange, tax is reduced to 8%.
Securities in foreign currency issued by the government or by the government banks are exempted from this tax, and the securities issued in foreign currency issued by Banco Popular y de Desarrollo Comunal and the National Banking System for housing.
People domiciled outside the territory and receive royalties from Costa Rican sources are taxed with a tax on remittances abroad at a 25%-rate.
These are taxed at a 15%-rate when shares have not been acquired at the National Stock Exchange and at a 5%-rate when acquired at the National Stock Exchange and traded there.