Costa Rica Digital Nomad Visa: Requirements, Costs and Tax Rules

Source: https://nomadlayer.com/articles/costa-rica-digital-nomad-visa

October 10, 2026
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Costa Rica Digital Nomad Visa: Requirements, Costs and Tax Rules

Costa Rica's digital nomad visa is a special immigration status for people who earn their living from clients or employers outside the country. Created by Law 10008 in 2021, it lets a remote worker live in Costa Rica for up to one year, with one renewal for a second year, as long as the income comes from abroad.

The headline numbers are simple. A single applicant needs a stable income of at least US$3,000 a month, or US$4,000 a month if family members come too. Each person pays a US$100 government fee, and everyone in the application needs health insurance for the whole stay.

What sets Costa Rica apart from many other programs is the law behind it. Law 10008 does more than grant a stay. It also exempts the holder's remote income from Costa Rican income tax and lets them import work equipment without duties. The details below were checked against official sources in October 2026.

Key takeaways

  • The income test is US$3,000 a month for one person and US$4,000 a month for a family, measured as stable income or a 12-month average.
  • The stay lasts up to one year and can be renewed once for another year if you spent at least 180 days in Costa Rica during the first year.
  • Applications go through the immigration agency's online Trámite Ya platform or a DGME office, with a US$100 fee per person.
  • The law exempts the holder's foreign remote income from Costa Rican income tax, but the exemption does not extend to family members.
  • The status does not lead to permanent residence by itself, although you can apply to change category before it expires.

Who qualifies for Costa Rica's remote worker visa

The program is officially a stay category for "remote workers and service providers of an international nature." In plain terms, it covers two groups. The first is employees who work remotely for a company based outside Costa Rica. The second is freelancers and business owners who sell services to clients abroad using digital or telecommunications tools.

The key condition is that the money comes from outside Costa Rica. The program is not a work permit for the local job market. A holder cannot take a job with a Costa Rican employer or invoice Costa Rican clients under this status.

Income requirements

According to Costa Rica's official tourism board, the applicant must show at least US$3,000 per month in income from outside the country, or US$4,000 per month to include dependents. The law allows this to be shown as a fixed or stable monthly income, or as an average over the past year. Amounts are converted at the Central Bank of Costa Rica official selling rate when the income is in another currency.

The usual proof is bank statements covering the previous year of income received from abroad, together with a sworn statement that the bank issued them. As an alternative, a certified public accountant or notary can certify the income. Only that certification needs an apostille or consular legalization.

Who counts as family

The law lets the main applicant include a spouse or registered partner, children under 25, children of any age with a disability, and in some cases older relatives who live in the same household. Each family member pays their own fee and needs their own health insurance cover.

Documents, fees and how to apply

The application is filed online through the Trámite Ya platform of the immigration agency (DGME), or in person at DGME offices with a paper form. You can start the process from outside Costa Rica or after you arrive as a tourist.

ItemWhat is required (as of October 2026)
IncomeUS$3,000 per month (single) or US$4,000 per month (with family)
Government feeUS$100 per applicant, including each dependent
Health insuranceCover for the full stay, for every person in the application
PassportValid passport photo page, plus the entry stamp page if already in Costa Rica
Entry visaOnly for nationalities that need a consular or restricted visa
Proof of incomeBank statements for the prior year or a certified accountant or notary letter
TranslationsOfficial Spanish translations of any foreign-language documents

The fee is paid by bank transfer to the government account listed on the official requirements page at visitcostarica.com. Costa Rica asks for one transfer per person, in that person's name. For international transfers, the sender must cover both the sending bank's charges and the receiving bank's fee so that the full US$100 arrives.

DGME also runs a security check on criminal and police records, and it may take biometric data. Fingerprints and the collection of physical documents happen in person, even if the application itself is online.

Health insurance

Law 10008 requires a medical policy that covers the applicant for the entire stay, and the same applies to every family member included in the application. DGME sets the minimum cover. In practice, many applicants buy an international health plan rather than short travel insurance, because the policy must last the full term of the stay. Our guide to private health insurance costs by country gives a sense of what such cover tends to cost.

How long you can stay

The status is granted for up to one year. A 2022 amendment, Law 10208, clarified that the year is a maximum, so DGME can also grant a shorter stay.

The status can be renewed once, for one more year. To qualify for the renewal, the holder must have spent at least 180 days in Costa Rica during the first year. That makes two years the practical maximum under this category.

Before the status expires, a holder can ask to switch to another immigration category if they qualify, such as one of Costa Rica's residence routes for retirees, people with passive income, or investors. Time spent as a remote worker does not by itself lead to permanent residence.

Benefits written into Law 10008

Costa Rica's law gives holders a set of practical benefits that many other nomad visas do not spell out:

  • Income tax exemption. The holder is exempt from Costa Rica's income tax on the remote income received from abroad.
  • Equipment imports. Personal computers, IT and telecom gear needed for the work can be imported without import taxes, within limits set by Customs. If the equipment is sold or transferred while the status is active, the taxes become due.
  • Driving. A valid driver's license from the holder's home country can be used in Costa Rica during the stay.
  • Banking. Holders may open savings accounts in Costa Rica's national banking system, subject to the usual anti-money-laundering checks.

Costa Rica digital nomad visa tax rules

Costa Rica taxes individuals on a territorial basis. In general, only income from Costa Rican sources is taxed, and income earned abroad falls outside the system. Our list of territorial tax countries explains how this model works elsewhere.

The open question for remote workers is whether work physically done in Costa Rica could count as Costa Rican-source income, even if a foreign client pays for it. Law 10008 settles this for holders. It states that the beneficiary is fully exempt from the profits tax under the Income Tax Law, that they are not treated as a habitual tax resident for this purpose, and that their foreign-source income is not considered Costa Rican-source income.

There are limits. The exemption covers the main holder only, not the spouse or children. A family member who also works remotely would need to apply as a beneficiary in their own right and meet the income test. The tax benefits also end at once if the immigration status is cancelled, and they generally last only as long as the immigration status itself.

Costa Rica's exemption also says nothing about your home country. A US citizen still files US returns, and people from countries that tax residents on worldwide income need to look at whether they remain resident there. That question depends on your home country's own rules, as our guide to tax residency for digital nomads explains. People in this position often ask an adviser in both countries before they move.

Costa Rica compared with nearby options

Costa Rica's income threshold sits in the middle of the range in Latin America. It is higher than the bar in Colombia or Brazil and lower than the savings tests for some residence routes. If you want a longer-term base in the region, Panama is a common comparison, and our overview of Panama residency options covers the routes there. For a wider view, see our complete list of digital nomad visas in 2026.

Remember that a nomad visa and a residence-by-investment program solve different problems. Our explainer on golden visas versus digital nomad visas sets out the trade-offs.

Frequently asked questions

How much income do I need for the Costa Rica digital nomad visa?

You need a stable income of at least US$3,000 a month from outside Costa Rica as a single applicant, or US$4,000 a month if your family is included. The law also accepts a monthly average over the past year at that level.

Can I apply for the Costa Rica digital nomad visa from inside the country?

Yes. You can file online through the DGME's Trámite Ya platform from abroad or after you arrive as a tourist. Some steps, such as fingerprints and collecting your documents, take place in person in Costa Rica.

Do digital nomads pay income tax in Costa Rica?

Under Law 10008, the main holder is exempt from Costa Rican income tax on remote income from abroad while the status is valid. The exemption does not cover family members, and it does not affect any tax you may still owe in your home country.

Can I renew the Costa Rica digital nomad visa?

Yes, once. The status can be renewed for one additional year if you spent at least 180 days in Costa Rica during the first year. After that, you would need to qualify for a different immigration category to stay.

Does the digital nomad visa lead to permanent residence in Costa Rica?

No, not by itself. Before it expires, you can ask to change to another category, such as a residence route for retirees or investors, if you meet its own requirements.

Important: This article is general information, not tax, legal or financial advice. Rules change often and depend on your personal circumstances. Speak with a qualified professional in each relevant country before you act.

Nomad Layer Team

Digital nomad expert and contributor to the Nomad Layer community.