Rankings de Paraisolist
Best Tax Havens in Central America 2025 — Ranked
Our database covers 7 jurisdictions in Central America, each scored across tax burden, residency ease, banking access, and international reputation. Costa Rica leads with an overall score of 72/100, standing out among Central America options for its combination of tax efficiency and accessible residency pathways. All data is sourced from public legislation and verified practitioner knowledge — rates should be cross-referenced with current official sources before making decisions.
Best Central American Tax Jurisdictions
| Pos. | Jurisdicción | Overall Score | IRPF | Soc. | Territorial |
|---|---|---|---|---|---|
| 1 | Costa RicaAmérica Central | 72 | 25% | 30% | ✓ |
| 2 | GuatemalaAmérica Central | 61 | 7% | 25% | ✓ |
| 3 | PanamáAmérica Central | 59 | 25% | 25% | ✓ |
| 4 | HondurasAmérica Central | 53 | 25% | 25% | ✗ |
| 5 | BeliceAmérica Central | 52 | 25% | 0% | ✓ |
| 6 | El SalvadorAmérica Central | 50 | 30% | 30% | ✗ |
| 7 | NicaraguaAmérica Central | 43 | 30% | 30% | ✗ |
Puntuaciones calculadas por el modelo de Paraisolist. Metodología · Los tipos impositivos son orientativos. Verifique con fuentes oficiales actuales.
How we score jurisdictions in Central America
Our overall score weights tax burden (25%), ease of setup (20%), banking access (15%), residency options (15%), reputation (10%), cost of living (10%), and visa accessibility (5%).
What to check before choosing a jurisdiction in this region
Regional rankings help narrow your search, but the right choice depends on your specific nationality, income type, and lifestyle requirements. Within Central America, legal systems, language barriers, banking infrastructure, and compliance costs vary significantly between countries. Use this ranking as a research filter, then validate your shortlist with a local professional.
Preguntas Frecuentes — Best Tax Havens in Central America 2025 — Ranked
Most Central American countries — including Panama, Belize, Guatemala, and Honduras — operate territorial tax systems. Foreign-sourced income is not taxed at the local level, making them attractive for individuals and businesses with international income streams.
Belize has no capital gains tax, no inheritance tax, and no tax on foreign-sourced income. The Qualified Retired Persons (QRP) programme offers a straightforward residency pathway requiring $2,000/month in pension or investment income. It is one of the most accessible retirement jurisdictions in the region.
Costa Rica uses a territorial tax system and has a well-developed professional services sector. It is part of the OECD, which adds credibility. The main drawbacks are higher cost of living than neighbouring Panama and a more complex bureaucratic environment for company formation.
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