North America
Costa Rica is a popular Central American destination known for national parks, beaches and a stable democracy. Many nationals from Europe, North America and other regions can enter visa free under Group 1 of the visa policy and receive an entry stamp that may allow up to 180 days, although officers often issue around 90 days and have full discretion. Other nationalities require a visa in advance according to the four group system used by the immigration authority. For longer stays, Costa Rica offers residency and temporary stay categories, including a dedicated digital nomad stay for remote workers and service providers who earn foreign income.
Visa requirements vary by nationality
Citizens of Group 1 countries (USA, Canada, EU, UK, Australia, Japan, and 30+ others) can enter Costa Rica visa-free for up to 180 days. No advance application needed — just show up with a valid passport.
Working remotely for foreign employers/clients is not explicitly authorized under tourist status but is widely practiced and generally tolerated. Costa Rica does not actively enforce restrictions on remote work performed on tourist stays, though the Digital Nomad visa provides formal legal authorization.
Extension: 90 days (max 1x)
Cost: $100
Process: Apply in person at DGME (Dirección General de Migración y Extranjería) office in San José or regional offices. Submit passport, proof of financial solvency, and reason for extension. Extensions are rarely granted for Group 1 nationals — most travelers leave and re-enter instead.
Renewal: No renewal available. After exhausting authorized stay, you must leave the country. A proposed law may require a 90-day waiting period before re-entry as a tourist.
Costa Rica uses a territorial tax system — only Costa Rican-source income is taxable, regardless of residency status. Individuals present for more than 183 days in a fiscal year become tax residents, but foreign-source income remains exempt. No provincial or municipal income taxes apply.
Under Law 10008, remote workers earning at least $3,000/month from foreign sources can live and work legally in Costa Rica for up to 2 years with full tax exemption on foreign income and duty-free equipment import.
Minimum $3,000/per_month
Alternative: Families/applicants with dependents must demonstrate $4,000 USD/month. Income must be from foreign sources only (remote employment or freelancing for foreign clients). Each month must individually meet the threshold — averages across months are not accepted.
Explicitly authorized for remote work under Law 10008 (Ley para Atraer Trabajadores y Prestadores Remotos de Servicios de Carácter Internacional). Work must be for foreign employers or clients only — no Costa Rican-source employment.
Extension: 365 days (max 1x)
Cost: $100
Process: Apply for renewal through the Trámite Ya platform before the initial 12-month period expires. Must demonstrate continued eligibility: maintained income above threshold and minimum 180 days of physical presence in Costa Rica during the first year.
Renewal: One renewal for an additional 12 months (total 2 years). Must maintain income requirements and have resided in Costa Rica for at least 180 days during the initial year. After 2 years, must switch to another visa category (temporary residence, Rentista, etc.) or leave.
Digital nomads under this visa receive full exemption from Costa Rican income tax on foreign-earned income throughout the visa period, including renewals. Costa Rica operates a territorial tax system — only CR-source income is taxable. Even if you exceed 183 days (triggering tax residency), the DN visa provides explicit exemption on foreign income. Home country tax obligations may still apply. No provincial or municipal income taxes exist in Costa Rica.
Citizens of Group 3 and Group 4 countries must apply for a consular visa at a Costa Rican embassy before travel. Initial stay is 30 days, extendable up to 90 days total at DGME offices.
Same grey area as visa-exempt tourist stays. Remote work for foreign employers is not explicitly authorized under tourist visa status but is not actively enforced.
Costa Rica uses a territorial tax system — only Costa Rican-source income is taxable. Stays under 183 days in a fiscal year do not trigger tax residency. Foreign-source income is not taxable.
Employer-sponsored temporary residence permit for foreign nationals hired by Costa Rican companies. Requires a local job offer and proof that the position cannot be filled by a local worker. Valid for 2 years, renewable.
This permit is specifically for employment with a Costa Rican employer. Remote work for foreign employers is not covered — use the Digital Nomad visa instead.
As a work permit holder employed by a Costa Rican company, your salary constitutes Costa Rican-source income and is fully taxable. Costa Rica uses progressive rates: 0% on the first ~CRC 4,094,000, then 10%, 15%, 20%, up to 25% on income above ~CRC 20,442,000. Employer handles income tax withholding and social security contributions (CCSS). Foreign-source income remains exempt under the territorial system.
Temporary residence for retirees receiving a lifetime pension of at least $1,000 USD/month. Valid for 2 years, renewable, with a path to permanent residency after 3 years. No minimum age requirement.
Pensionado visa does not explicitly authorize employment. Remote work for foreign employers falls in a grey area similar to tourist status. For explicit remote work authorization, consider the Digital Nomad visa instead.
Costa Rica uses a territorial tax system. Pension income from foreign sources is generally not considered Costa Rican-source income and is not taxable. However, if you become tax resident (183+ days), local financial advisors recommend reviewing your specific pension structure. No provincial or municipal income taxes apply.
Temporary residence for individuals with stable non-pension income of at least $2,500 USD/month for 2 years, or a $60,000 lump-sum deposit in a Costa Rican bank. Valid for 2 years, renewable.
Rentista visa does not explicitly authorize employment. Remote work for foreign employers is in a grey area. For formal remote work authorization, the Digital Nomad visa is recommended.
Costa Rica uses a territorial tax system. Foreign-source income (investments, rental income from abroad, etc.) is generally not taxable. If tax resident (183+ days), only Costa Rican-source income is subject to progressive rates up to 25%. No provincial or municipal income taxes.
Temporary residence for foreign investors who invest at least $150,000 USD in Costa Rican real estate, business, or tourism projects. Valid for 2 years, renewable, with a path to permanent residency.
Managing your own Costa Rican business is generally permitted under the investor visa. Remote work for foreign employers falls in a grey area. Employment by other Costa Rican companies requires separate work authorization.
Costa Rica uses a territorial tax system. Income generated from Costa Rican investments (rental income, business profits) IS taxable as Costa Rican-source income, subject to progressive rates up to 25%. Capital gains on real estate are taxed at 15%. Foreign-source income remains exempt.
Visa requirements can change frequently. This information is provided for general guidance only and should not be considered legal advice. Always verify current requirements with the official embassy or immigration authorities before making travel plans. Last updated: December 1, 2025