Costa Rica: San JoséFlamingo Tamarindo Nosara


Digital Nomads Welcomed in Costa Rica

October, 2021

Part II

In the previous email, the requirements of Law # 10008 "Law for the Attraction of Workers and Remote Providers of International Services", known as the Law of Digital Nomads, were reviewed. These are some of the benefits that skilled remote workers will have.

Immigration status:  Beneficiaries will be granted the category of non-resident, subcategory "Worker or Remote Service Provider". The immigration benefit will be granted for one year, extendable for a single period of an additional year. To authorize this extension, the beneficiary must have stayed for a minimum of 180 days during the year originally granted. (Article 15).

Income tax: Total exemption from income tax, as defined in Title I of the Income Tax Law, No. 7092 of April 21, 1988 and its amendments. In no case will the beneficiaries be considered as habitual residents of the country for tax purposes, nor will the income they received from abroad be considered from a Costa Rican source (Article 16).

Import of equipment: Exempt from the payment of all taxes on the import of basic computer, telecommunications or similar personal equipment, necessary to carry out their job duties or the provision of their services, as long as they comply with the proportionality regulations that will be dictated by the National Customs Directorate of the Ministry of Finance (Article 17).

Driving licenses: The driver's license granted in the country of origin of the beneficiary will be valid for the purposes of driving in Costa Rica (Article 19). 

Opening of bank accounts:  The beneficiaries will be able to open savings accounts in the banks of the national banking system, complying with the current legal framework against money laundering (Article 20).

This law is awaiting administrative regulation for its application and is expected to be released in October 2021.
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