Costa Rica
Territorial, but income from services personally performed while physically in Costa Rica is local-source and taxed as self-employment income at 0-25%, with mandatory CCSS. Whether remote services to a foreign firm count as foreign-source is contested - verify locally.
Self-employment income (trabajador independiente) - business/service income, NOT capital gains. Costa Rica is strictly territorial.
Progressive self-employed scale 0-25% (2025: exempt up to ~CRC 4,094,000; top 25% above ~CRC 20,442,000).
CCSS social-security for independents is mandatory once registered - roughly 10-18% of declared income on a sliding scale.
Territorial: only Costa Rican-source income is taxed. Services rendered WITHIN Costa Rica are local-source and taxable even if the firm is foreign; purely foreign-source income is exempt.
No specific crypto regime; USDC valued in CRC at receipt and taxed as ordinary activity income when the service is Costa Rican-source.