Moving to Costa Rica
8 ways to move to Costa Rica in our guide: 1 nomad / remote-work visa, 1 investor route, 2 pay-to-stay routes, 2 work visas, 1 student visa, 1 spouse visa.
Remote workers: Remote worker stay, from $3,000 a month. Smallest investment: Investor residence · $200k, $200k+. Tax for newcomers: Costa Rica: income tax on Costa Rican-source profits, Territorial. Checked against official sources on .
Costa Rica offers a few clear immigration paths for people whose money comes from abroad. The rules separate visas from tax, so you deal with each on its own terms.
Nomad / Remote work · 1
Remote worker stay
Income needed: from $3,000 a month
Investing · 1
Investor residence · $200k
Investment needed: $200k+
Retire or live on savings · 2
Pensionado residence
Income needed: $1,000+ a month
Rentista residence
Income needed: $2,500+ a month
Work · 2
Scientist/professional permit
First stay: 2 yrs
Company executive permit
First stay: 2 yrs
Student · 1
Student stay
First stay: 2 yrs
Spouse visas · 1
For people married to, or in a partnership with, a citizen or permanent resident.
Spouse of a citizen
First stay: 1 yr
Tax
Under the remote-worker subcategory, approved beneficiaries get a full exemption from Costa Rican profit tax on qualifying foreign-paid remote-work income. The statute treats that income as not Costa Rican-source and the beneficiary as not a habitual tax resident for this purpose. Your home-country and treaty obligations still apply, and the migration side is separate from tax.
Special regime
Remote-worker exemption from income tax on utilities (Ley 10008 art. 16)
Tax relief
Details
- On: Remuneration earned from abroad by approved remote workers
- Who: Holder of the non-resident remote-worker stay subcategory
Approved remote workers are fully exempt from the income tax on utilities, are not treated as habitual tax residents, and their foreign-source income is not Costa Rican-source income; benefits last as long as the migration benefit and are lost on cancellation.
Taxed on
Remuneration earned from abroad by approved remote workers.
Who it applies to
- Holder of the non-resident remote-worker stay subcategory; tax benefits apply only to the worker, not to family members.
Exclusions
- Work or services paid in Costa Rica are not allowed and cancel the benefits; imported goods exempted must be taxed if transferred.
Tax residence
Beneficiaries are not considered habitual residents for tax purposes (art. 16).
Visas
Tied to the 1-year (extendable once) remote-worker stay.
Other taxes
Duty exemption on personal equipment imports (art. 17).
Checked against official sources on Change log
Special regime
Fiscal benefits for investors, rentistas and pensionados (Ley 9996)
Tax relief
Details
- On: Amounts declared as income to qualify
The window to opt in to the Ley 9996 benefits ran for five years from 14 July 2021 and closed on 14 July 2026 under the law as published, so a new applicant today does not get these exemptions. Investors, rentistas and pensionados who opted in before then keep the import and transfer-tax exemptions for ten years from the grant and are not automatically treated as tax residents; sums declared as income to qualify are exempt from income tax.
Taxed on
Amounts declared as income to qualify; Costa Rican-source income from local investments remains taxable under Ley 7092.
Who it applies to
- Only investors, rentistas and pensionados who opted in during the first five years from the law's entry into force on 14 July 2021 (art. 12); the benefits last ten years from the date they were granted.
Exclusions
- New applicants after 14 July 2026: the law as published no longer lets them opt in (art. 12).
- Costa Rican-source income from investments remains taxable.
- Renouncing the status or its cancellation requires paying the exempted taxes.
Tax residence
Not automatically a tax resident (art. 6); tax residence requires meeting the income-tax law and regulation tests.
Visas
Applies to the investor, pensionado and rentista temporary residence categories.
Other taxes
Includes 20% exemption of the property-transfer tax and duty-free household goods and up to two vehicles. The consolidated text of the law on the government legislation site could not be opened on 12 October 2026, so a later extension of the five-year window is not ruled out.
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Standard rules
Costa Rica: income tax on Costa Rican-source profits (territorial system)
Territorial
Details
Costa Rica taxes profits of persons domiciled in the country that come from lucrative activities with Costa Rican source, meaning income generated exclusively in the national territory; foreign-source passive income is taxed only for taxpayers classed as non-qualified entities.
Taxed on
Income, as amended by Law 10381, from services rendered, property located, capital invested and rights used in Costa Rican territory, regardless of the nationality, domicile or residence of the parties.
Who it applies to
- Applies to individuals, companies and entities domiciled in Costa Rica who carry on lucrative activities of Costa Rican source.
Exclusions
- Foreign-source passive income and capital gains: Articles 27 and 31 ter (as amended) tax passive income for taxpayers that are non-qualified entities under Article 2 bis, with a credit for similar foreign tax.
- Remote-work profits of the digital-nomad regime follow Law 10008 (see “Remote-worker exemption from income tax on utilities”).
Visas
The territorial rule is independent of the immigration category.
Other taxes
VAT, social contributions and local taxes are separate. The scope of the foreign-source passive income rule for individuals could not be re-read: the cited issue of La Gaceta (No. 180 of 2 October 2023) did not open on 12 October 2026.
Checked against official sources on , some details partly verifiedChange log
Checked against official sources on Change log
Costa Rica in pictures
Arriving in Costa Rica: first steps
- Arrange medical-services insurance for yourself and any included family, valid throughout the stay.
- Prepare income evidence such as bank statements or other proof accepted by regulation.
- Keep your immigration file and any dependents' documents together for the immigration office.
- Confirm current procedures, fees and permit duration with the immigration office before you rely on them.
Questions people ask
What is the Costa Rica digital nomad visa income requirement in 2026?
Costa Rica has 1 nomad or remote-work visa. Remote worker stay asks for an income from $3,000 a month and gives a first stay of 1 year that can be renewed.
How much do you need to invest for residency in Costa Rica?
Costa Rica has 1 investor route. Investor residence · $200k asks for an investment of at least $200,000 and gives a first stay of 2 years that can be renewed.
Can I retire or live in Costa Rica on my savings or pension?
Costa Rica has 2 retirement or pay-to-stay routes. Pensionado residence asks for an income of at least $1,000 a month and gives a first stay of 2 years that can be renewed. Rentista residence asks for an income of at least $2,500 a month and gives a first stay of 2 years that can be renewed.
What work visas does Costa Rica offer foreigners?
Costa Rica has 2 work visas. Scientist/professional permit gives a first stay of 2 years that can be renewed. Company executive permit gives a first stay of 2 years that can be renewed.
How do I get a student visa for Costa Rica?
Costa Rica has 1 student visa. Student stay gives a first stay of 2 years that can be renewed.
Can I join my spouse or partner in Costa Rica?
Yes. Costa Rica has 1 spouse visa. Spouse of a citizen gives a first stay of 1 year that can be renewed.
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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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