Costa Rica approved a year ago, Law 10.008, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional," also known as "Digital Nomads."
In  July 2022, the "reglamento" was published, which established the rules for a foreigner to apply as a digital nomad.
The applicant can extend a 90-day tourist visa, allowing them to work remotely from Costa Rica for up to one year and with an extension of up to one year (provided the applicant's proof of stay in Costa Rica for a minimum of 180 days).

The digital nomad must provide paid services remotely using digital or telecommunication technologies or analogous for an employer or entity outside Costa Rica.
 

Benefits (conditions apply):

• Income Tax Exemption.
• Tax Exemption for Equipment Importation.
• Driver's licenses.
• Bank account opening.

The benefits will last while the digital nomad has a valid migratory condition. The digital nomad is not allowed to work for a Costa Rica employer; it must be a company or employer outside of Costa Rica.

Applicant requirements:
Foreign nationals and their dependents who meet the following requirements may legally stay in the country under the immigration subcategory of Stay (Estancia) for Remote Workers and Service Providers:

• Application form signed by the applicant or their representative.
• Proof of stable incomes:  bank statements showing a stable monthly net income of at least US$ 3,000, or US$ 4,000 to 5,000 in case they are applying as a familiar group, and an affidavit of the origin of this information.
• Health insurance: mandatory medical insurance through the digital nomad's stay in Costa Rica for medical expenses in the event of illnesses in Costa Rica of at least US$ 50,000. An insurance policy must also cover any dependents accompanying the digital nomad to Costa Rica.

• Receipt confirming payment to the Government in the amount of one hundred US dollars ($100.00) or the equivalent amount in Costa Rican colones at the reference exchange rate of the Central Bank of Costa Rica, per Article 256 of the General Law on Immigration and Aliens. Payment for each familiar group member.
• A copy of the photo page of the foreign national's valid passport, which contains their photograph and biographical information, and the page containing the Costa Rican entry stamp if the applicant is already in Costa Rica. The passport must always be provided for the documentation process.
• Consular or restricted visas as applicable to the group of countries outlined in the requirements under Executive Decree no. 36626-G, entitled "Regulation on granting entry visas to Costa Rica," based on the applicant's nationality per the provisions of the "General Guidelines on Visas for the Entry and Stay of Non-Residents." The exceptions set forth in the guidelines mentioned above will be considered when applying this rule.

All documents issued in a foreign language must be officially translated into Spanish.

In the following email, you will receive information about Dependents requirements and the process to follow. However, if you have any questions about this, please do not hesitate to contact us.

Benefits (conditions apply):

• Income Tax Exemption.
• Tax Exemption for Equipment Importation.
• Driver's licenses.
• Bank account opening.

The benefits will last while the digital nomad has a valid migratory condition. The digital nomad is not allowed to work for a Costa Rica employer; it must be a company or employer outside of Costa Rica.

Applicant requirements:
Foreign nationals and their dependents who meet the following requirements may legally stay in the country under the immigration subcategory of Stay (Estancia) for Remote Workers and Service Providers:

• Application form signed by the applicant or their representative.
• Proof of stable incomes:  bank statements showing a stable monthly net income of at least US$ 3,000, or US$ 4,000 to 5,000 in case they are applying as a familiar group, and an affidavit of the origin of this information.
• Health insurance: mandatory medical insurance through the digital nomad's stay in Costa Rica for medical expenses in the event of illnesses in Costa Rica of at least US$ 50,000. An insurance policy must also cover any dependents accompanying the digital nomad to Costa Rica.

• Receipt confirming payment to the Government in the amount of one hundred US dollars ($100.00) or the equivalent amount in Costa Rican colones at the reference exchange rate of the Central Bank of Costa Rica, per Article 256 of the General Law on Immigration and Aliens. Payment for each familiar group member.
• A copy of the photo page of the foreign national's valid passport, which contains their photograph and biographical information, and the page containing the Costa Rican entry stamp if the applicant is already in Costa Rica. The passport must always be provided for the documentation process.
• Consular or restricted visas as applicable to the group of countries outlined in the requirements under Executive Decree no. 36626-G, entitled "Regulation on granting entry visas to Costa Rica," based on the applicant's nationality per the provisions of the "General Guidelines on Visas for the Entry and Stay of Non-Residents." The exceptions set forth in the guidelines mentioned above will be considered when applying this rule.

All documents issued in a foreign language must be officially translated into Spanish.

In the following email, you will receive information about Dependents requirements and the process to follow. However, if you have any questions about this, please do not hesitate to contact us.