The Government of Costa Rica published the Regulation to the Law to attract Workers and Remote Service Providers of International Character, better known as Digital Nomads, which seeks to regulate the activity of those foreign persons who are authorized to enter and stay in the country under the migratory category of Non-Resident, Subcategory of Stay, ”Worker or Remote Service Provider,” as well as the regulations corresponding to the financial benefits related to the tax on profits and the importation of equipment related to the provision of their services.*

What are the main objectives?

  • Make it easier for people from different parts of the world to work from Costa Rica and consequently attract the investments and contributions that originate this type of activity.
  • Promote long-term visits to Costa Rica and increase the spending of resources of foreign origin in the country.

What are the required income and the authorized length of stay?

  • Any foreign person with an income greater than $3,000 per month can stay in the country for up to one year with a visa that can be extended for one additional year (only).
  • If the applicant wishes to include his family (dependents), the income must be $4,000 per month, with a stay up to one year in the country with the possibility of extending it for an additional year (only).
  • Consular or restricted visa in force according to the corresponding group of countries, complying with the requirements established in executive decree number 36626-G called “Regulations for the granting of entry visas to Costa Rica.”

What is the migratory category to obtain?

  • The regulations establish the migratory category of non-resident -Stay- for the beneficiaries (they may include dependents).

What benefits are included?

  • The importation of a basic computer, or other information technology, telecommunications, or similar personal equipment, necessary to carry out their work or the provision of their services, will be exempt from the payment of all taxes, as long as they meet the criteria of proportionality that will be issued by the National Customs Directorate of the Ministry of Finance.
  • Beneficiaries will have a total exemption on income tax, defined in Title I of Law 7092, Income Tax Law. This exemption does not apply to the beneficiary’s family group.

* All such benefits are governed by the terms of the immigration permit, except if the loss of legal status is determined.

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