Crypto is legal but unregulated in Costa Rica. The Central Bank (BCCR) clarified that crypto isn't legal tender, monetary currency, or backed by state guarantee, but private transactions (e.g., real estate, salary payments) are permitted "at your own risk." Pending bills (e.g., Bill 23.415 and File 22.837) aim to regulate exchanges, custody, mining, and integrate crypto into the SINPE payment system. Tax authorities treat crypto as intangible assets, subject to income/capital gains taxes.
