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Costa Rica

Central America

Costa Rica's strict territorial tax exempts all foreign-source income, and its Law 10008 Digital Nomad Visa goes further by exempting holders from tax residency questions entirely, even past 183 days. The tourist-stamp route still works in a legal grey area, so the visa is the difference between quietly tolerated and cleanly compliant.

General information

This page is orientation, not advice. What actually applies to you depends on your corridor - where you live, your nationality, who employs you and how long you stay. The personal assessment works that out for your exact situation.

At a glance

Remote-work friendliness

4 of 5 for remote-work friendliness

Nomad visa

Yes - Digital Nomad Visa (Law 10008)

Standard visa-free days

180 daysfor many nationalities

Tax complexity

2 of 5 for tax complexity

Labor law strength

3 of 5 for labor law strength

Healthcare access

3 of 5 for healthcare access

Employer complexity

2 of 5 for employer complexity

Common risks

Patterns that often catch cross-border workers here. Whether they apply to you depends on your setup.

  • The investor and rentista incentive window closed July 2026 with no confirmed renewal

  • A thin tax treaty network covers only Germany, Spain, Mexico and the UAE

  • Overstay fines run roughly USD 100 per month past your entry stamp

Framework memberships

  • Bahamas South and Central American visa-free list, 3-month cap

Treaty relationships

What NaVi has mapped between Costa Rica and other countries. None known means no data yet - not proof that no treaty exists.

  • Tax treaty with Australia

    None known
  • Tax treaty with Belgium

    None known
  • Tax treaty with Brazil

    None known
  • Tax treaty with Canada

    None known
  • Tax treaty with France

    None known
  • Tax treaty with Germany

    Germany - Costa Rica double taxation agreement

    In force
  • Tax treaty with Indonesia

    None known
  • Tax treaty with Italy

    None known
  • Tax treaty with Netherlands

    None known
  • Tax treaty with Poland

    None known
  • Tax treaty with Portugal

    None known
  • Tax treaty with Singapore

    None known
  • Tax treaty with Spain

    Spain - Costa Rica double taxation agreement

    In force
  • Tax treaty with United Arab Emirates

    UAE - Costa Rica double taxation agreement

    In force
  • Tax treaty with United Kingdom

    None known
  • Tax treaty with United States

    None known
  • Social security agreement with Australia

    None known
  • Social security agreement with Belgium

    None known
  • Social security agreement with Brazil

    Ibero-American Multilateral Social Security Convention (CMISS)

    Signed, not in force
  • Social security agreement with Canada

    None known
  • Social security agreement with France

    None known
  • Social security agreement with Germany

    None known
  • Social security agreement with Indonesia

    None known
  • Social security agreement with Italy

    None known
  • Social security agreement with Netherlands

    None known
  • Social security agreement with Poland

    None known
  • Social security agreement with Portugal

    Ibero-American Multilateral Social Security Convention (CMISS)

    Signed, not in force
  • Social security agreement with Singapore

    None known
  • Social security agreement with Spain

    Ibero-American Multilateral Social Security Convention (CMISS)

    Signed, not in force
  • Social security agreement with United Arab Emirates

    None known
  • Social security agreement with United Kingdom

    None known
  • Social security agreement with United States

    None known

Rule coverage

34 rules in the engine for this country.

Rules are sourced, versioned and reviewed before they count as verified. A personal assessment shows which ones apply to your corridor.