Country guide · Costa Rica
Get an ITIN as a Costa Rican citizen
Last updated: August 2026
Bottom line
Get an ITIN as a Costa Rican citizen is straightforward once the Costa Rica paperwork is in order. As a Hague Convention member, Costa Rica issues a single apostille that the US recognizes without further legalization. Treaty status (for ITIN holders): No active US treaty. Default 30% backup withholding on US-source passive income unless the ITIN holder files Form 1040-NR with effectively-connected business income.
Costa Rica’s territorial regime + US LLC pairs well for online founders. Hacienda is comfortable with foreign-entity ownership if structured transparently. This is the country-specific guide for Costa Rican citizens to get an itin, apostille, banking, and treaty notes that change by jurisdiction. For the canonical procedural sequence (the steps everyone follows regardless of citizenship), see the main ITIN application page.
An ITIN (Individual Taxpayer Identification Number) is the IRS-issued tax ID for non-US residents without an SSN. It unlocks US tax filings, US bank accounts at issuers that require a TIN, and, most importantly for digital nomads, a US credit file. The application is Form W-7 + a valid reason code + original ID documents. Wrong reason code is the #1 cause of rejection.
What Costa Rican citizens need to apply for an ITIN
Apostille
Ministerio de Relaciones Exteriores
~1 weeks, ~USD 25. As a Hague Convention member, Costa Rica issues a single apostille that the US recognizes without further legalization.
Banking flow
Costa Rican residents open Mercury remotely. USD outbound to BAC/BCR is reliable; Wise CRC rails are competitive.
Timezone
UTC-6, 1 hour behind IRS Austin. IRS Austin is on UTC-6 / Asunción Migración on UTC-3.
Country-specific note
Common: Costa Rican creators and consultants with US payors who need an ITIN to file Form 1040-NR and document non-US residency.
Treaty status (for ITIN holders): No active US treaty. Default 30% backup withholding on US-source passive income unless the ITIN holder files Form 1040-NR with effectively-connected business income.
Questions Costa Rican citizens ask about itin application
How long does the apostille take for Costa Rican citizens? +
1 weeks through Ministerio de Relaciones Exteriores, at roughly USD 25. As a Hague Convention member, Costa Rica issues a single apostille that the US recognizes without further legalization.
How do Costa Rican-resident clients usually handle banking with their US LLC? +
Costa Rican residents open Mercury remotely. USD outbound to BAC/BCR is reliable; Wise CRC rails are competitive.
What is the most common reason Costa Rican citizens apply for an ITIN? +
Common: Costa Rican creators and consultants with US payors who need an ITIN to file Form 1040-NR and document non-US residency.
Apply for your ITIN, Costa Rican citizen
See the full procedural sequence on the canonical ITIN application page, or jump straight to the apply form.
Apply for your ITINKeep going
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