Costa Rica digital nomad visa 2026: requirements, tax & how to apply

Overview

Costa Rica runs a genuine, statute-backed digital nomad visa. It was created by Ley N.º 10008 (2021) and its regulations, and is administered by the Direccion General de Migracion y Extranjeria (DGME) under the formal name Estancia para Trabajadores o Prestadores Remotos de Servicios. It lets you live in Costa Rica for up to two years while working remotely for employers or clients located outside the country.

The core deal is simple: show stable foreign income above the threshold, carry valid health insurance, and your foreign earnings are exempt from Costa Rican income tax for the duration of the permit. You do not become a Costa Rican tax resident by virtue of holding this visa, and you may not work for the local market on it.

Who it's for

The permit fits remote employees and freelancers whose income does not depend on the Costa Rican market. It is not a route to a local job, and it is not a fast track to permanent residency or citizenship on its own.

• Salaried remote employees of a foreign company
• Freelancers and contractors invoicing foreign clients
• Founders and self-employed people drawing income from a business based abroad
• Applicants who can document at least 12 months of consistent income at the required level

Income requirement (exact)

The income floor is fixed in US dollars and is the single most important eligibility test:

• Single applicant: at least $3,000 per month in stable foreign income.
• Applicant with dependents (spouse and/or children): at least $4,000 per month.
• Income must be evidenced by the last 12 months of bank statements, or an income certification issued by a licensed Costa Rican public accountant.
• Income must come entirely from sources outside Costa Rica.

Tax treatment: does it make you tax-resident?

No. The visa does not automatically make you a Costa Rican tax resident, and it expressly exempts your foreign-source income from Costa Rican income tax for the period of the stay. Costa Rica taxes on a territorial basis, so income generated outside the country generally falls outside the local tax net regardless of the visa. The permit puts that treatment beyond doubt for remote workers.

Note the practical asymmetry: you must spend at least 180 days in Costa Rica during the first year to be eligible to renew, but that presence does not, by itself, pull your foreign income into Costa Rican tax under this regime. Your home-country obligations are separate. US citizens and green-card holders remain taxed on worldwide income and should look at the FEIE and self-employment tax separately.

If you later switch to ordinary residency, or start earning from Costa Rican sources, the analysis changes. See our companion guide on how Costa Rica actually determines tax residency.

Duration & renewal

• Initial term: one year from the date of approval.
• Renewal: one renewal permitted, for one additional year (two years maximum under this category).
• Presence to renew: you must have spent at least 180 days in Costa Rica during the first year and apply to renew while still legally in status.

Family

You can include your spouse and dependent children as beneficiaries on the same application. Doing so raises the income requirement from $3,000 to $4,000 per month, and each dependent must carry qualifying health insurance for the full stay. Dependents hold their status through the principal applicant and are not automatically authorised to work locally.

Other benefits under Ley 10008

• Duty-free import of the electronic and telecommunications equipment you need for remote work (laptops, monitors, tablets and similar).
• The ability to open a savings account in the national banking system.
• Use of a valid foreign driver's license during the authorised stay.

How to apply

1. Assemble proof of foreign income: 12 months of bank statements or a Costa Rican public accountant's income certification showing at least $3,000/month ($4,000 with dependents).
2. Buy qualifying health/medical insurance covering the full stay for you and any dependents.
3. Prepare supporting documents: valid passport, application form, and dependent documentation (marriage/birth certificates) if applying as a family.
4. Pay the government fees to the designated Banco de Costa Rica account and the DGME document charge.
5. Submit the application to DGME (online through the migration platform or via an authorised representative).
6. Await the decision, then complete in-country steps (registration and any biometric/ID formalities) once approved.

Cost & timeline

How Expectat helps you get there

Costa Rica's nomad visa is clean on paper, but the value is in getting the income proof, insurance and tax picture right the first time so you keep the foreign-income exemption and do not create exposure at home.

• We map your situation and numbers: income sources, the $3,000 vs $4,000 threshold, and how the 180-day presence rule interacts with tax residency where you live now.
• We pressure-test the tax side, checking that your foreign-income structure and any home-country obligations (FEIE, self-employment tax, exit-day counting) line up before you commit.
• We execute on the ground with vetted local partners, handling the DGME filing, document certification and post-approval registration.

Book a strategy call and we will tell you plainly whether Costa Rica is the right base and what it takes to qualify.