What changed in Costa Rica

Foreign-source crypto gains stay untaxed under territoriality

Crypto tax and legal status

Foreign-source income is exempt from Costa Rican tax, resident or not

Personal income tax

The digital nomad visa exempts you from Costa Rican tax residency, if you hold it

Tax residency

Costa Rican-source crypto gains are taxed at 15 percent, or as business income if you trade actively

Crypto tax and legal status

Crypto is legal, and a mandatory VASP registration regime starts September 2026

Crypto tax and legal status

No CFC regime, but Law 10381 taxes certain foreign passive income at 15 percent

Moving your company

Managing your foreign company from Costa Rica can create a local permanent establishment

Moving your company

Local incorporation is easy but not required for most residency routes

Moving your company

Buying property brings its own taxes, separate from the wealth-tax picture

Leaving home: exit tax and ties

No wealth tax, inheritance tax or exit tax in Costa Rica

Leaving home: exit tax and ties

No citizenship-by-investment, but dual citizenship is fully permitted

Permanent residency and citizenship

Naturalization takes 7 years, 5 for Ibero-American nationals, or 2 if married to a Costa Rican

Permanent residency and citizenship

Permanent residency follows after 3 years of temporary residency

Residency routes

The Investor threshold likely reverted to USD 200,000 after 14 July 2026

Residency routes

The Rentista route needs USD 2,500 a month of passive income or a USD 60,000 deposit

Residency routes

The Pensionado route needs a USD 1,000 monthly lifetime pension

Residency routes

The Digital Nomad Visa requires a real health policy, not travel insurance

Healthcare coverage

No totalization agreement, your home rules decide everything

Social security

Costa Rica signed the Ibero-American CMISS but never ratified it, so no totalization exists yet

Social security

Legal residents must enroll in and contribute to the Caja

Social security

No CCSS obligation on a tourist stamp or the Digital Nomad Visa

Social security

Your employer has no Costa Rican payroll obligation

Employer payroll obligations

No tax treaty means no formal tie-breaker, though territoriality still protects you

Personal income tax

A tax treaty exists if Costa Rica and home both ever claim you

Personal income tax

Costa Rican-source income is taxed by withholding at flat rates

Personal income tax

More than 183 days in a fiscal year makes you a Costa Rican tax resident

Tax residency

Serving the local market without a work permit is prohibited in every case

Right to work

The digital nomad visa makes remote work explicitly legal, if you hold it

Right to work

Remote work on a tourist stamp is a legal grey area

Right to work

Overstaying your entry stamp brings fines and a re-entry risk

Immigration and visa

The Law 10008 Digital Nomad Visa is the compliant route for longer remote stays

Immigration and visa

Your nationality may need a consular visa before travel

Immigration and visa

Group 2 nationalities get 30 days, extendable to 90

Immigration and visa

Visa-free entry to Costa Rica for up to 180 days

Immigration and visa