CR / Visas
Visa guide: Costa Rica
Law 10008 creates a specific stay for remote workers and service providers: foreign income of at least US$3,000 a month, health insurance and an income tax exemption while the benefit lasts.
San José · Santa Teresa · Tamarindo

General guidance · not legal or tax advice
General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.
Financial amounts in this edition refer to 2026; historical figures in the text are not automatically updated.
- Financial reference
- US$3,000/month · US$4,000 with family
- Duration
- Up to 1 year + 1-year extension
- Family
- Partner, children under 25 and older relatives
Remote worker or service provider
The law defines a remote worker as a foreign person who provides paid services remotely, as an employee or freelancer, for a person or company abroad and is paid from abroad. They receive the non-resident category, stay subcategory, and the General Directorate of Migration processes the application on a digital platform.
Income, health insurance and fee
Article 10 requires showing pay or average monthly income of at least US$3,000 over the last year, or US$4,000 if the family is included (a partner's income can be added), from income that continues while you are abroad. Health insurance for the whole stay is also required. The tourism board lists a US$100 fee and applications through the Trámite Ya platform or migration offices.
Duration, extension and family
The benefit is granted for up to one year and can be extended once for another year, provided you stayed at least 180 days in the country during the first year. An interpretative law clarified that it can be requested for a shorter period. The family group can include a partner, children under 25, children with a disability and older relatives living with you.
Taxes and tax residence
Article 16 grants beneficiaries a full exemption from the profits tax and states that they are never treated as habitual residents for tax purposes, nor is their foreign income treated as Costa Rican-source. The benefit does not extend to the family: a family member who wants the exemption must apply and qualify as a direct beneficiary.
Taxes and tax residence: Costa Rica ↗Things to keep in mind
These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.
- Minimum insurance cover and current fee under the Migration regulation.
- Documents required for the family group and their legalisation.
Health cover for your application
Travel and health insurance
Medical cover for long stays.
- SafetyWingOfficial site
- GenkiOfficial site
- World NomadsOfficial site
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Sources and scope
- SCIJ · Ley 10008 (versión vigente)
Artículos 2, 3, 10, 11 y 15: trabajador o prestador remoto de servicios · Sources consulted: 4 October 2026
- SCIJ · Interpretación auténtica del artículo 15 de la Ley 10008
El beneficio se otorga hasta por un año · Sources consulted: 4 October 2026
- ICT · Requisitos para nómadas digitales
Ingresos, tasa y canal de solicitud · Sources consulted: 4 October 2026
- SCIJ · Ley 10008, artículo 16
Exención del impuesto sobre las utilidades · Sources consulted: 4 October 2026
Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.