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  • Digital nomads Law

Digital nomads Law

11 July 2022

On July 8, 2022 was published in the Official Newspaper La Gaceta the bylaws TO LAW No. 10008 "LAW TO ATTRACT REMOTE WORKERS AND PROVIDERS OF SERVICES OF INTERNATIONAL CHARACTER", which establishes the guidelines to be followed so that foreigners who comply the requirements of remote workers may opt for this type of immigration category.

With the entry into force of this law and its bylaws, the General Law of Immigration and Foreigners is modified, adding within the migratory category of non-resident, the subcategory of stay called "Remote Worker or Service Provider", applicable to foreign persons who provide remunerated services remotely, in a subordinated or not manner, using computer, telecommunications or similar means, in favor of an individual or legal entity located abroad, receiving payment or remuneration from abroad.

Tax benefits

Beneficiaries of the Digital Nomads Law and its bylaws will enjoy the following benefits:

  1. A total exemption on income tax;
  2. They may be exempted from the payment of taxes for the importation of equipment, 
  3. instruments, tools or computer, telecommunication or analogous means required for the rendering of their services;
  4. Total exemption on profit tax;
  5. May enter the country without paying taxes on the following equipment: a) personal computer; b) mobile telephone; c) electronic tablet; d) photographic camera; e) a recording or sound reproduction device and its accessories, and must keep the equipment in their possession for the period of time they have the approved immigration status;
  6. They shall have the possibility of opening bank accounts in the national banking system;
  7. They will not be considered as tax residents in accordance with the provisions of the Income Tax Law during the period of time in which their migratory status remains in force.

In the event the immigration status granted is cancelled, the foreigner must cancel the respective taxes, having to nationalize those goods that had been imported without payment of taxes, including interest and the respective penalties, if any.


The procedure may be carried out physically or digitally before the Immigration Office, the request will be resolved within fifteen calendar days, however, if necessary, the Immigration Office will communicate within five days the omissions or defects to be corrected by the applicant, who will have from that moment a period of eight days to complete or clarify what is necessary, suspending the resolution period. 

The migratory status will be granted for a period of one year, extendable for an additional six months, and the interested persons may request it not only for themselves but also for their family nucleus (spouse and children). It should be noted that it is absolutely indispensable that the beneficiary renders his services to, and is remunerated by, an individual or legal entity that is not located in Costa Rica. 

Interested in applying for this new migratory subcategory must submit the application form, together with the following documents:

For the principal applicant

  • Proof that the applicant has an average monthly income of $3,000, or $4,000 if the application for immigration status is extended to the applicant's entire family.
    This can be demonstrated through bank statements from the foreigner's country of origin as long as a sworn statement is attached by the applicant stating that these have been requested and obtained through the corresponding financial entity, where the income is supported and in which it is indicated that the person has received during the last year a payment or remuneration from abroad for the indicated amount, or certification issued by a public accountant or notary public, in the case of procedures managed from Costa Rica, or by their counterparts abroad according to the regulations of the country where the above is certified (only this certification must have the apostille).

  • Proof that the applicant has a medical services policy that covers him/her and his/her dependents during his/her stay in the country and for a minimum amount of fifty thousand dollars (USD$50,000), such policy must be granted by an insurance company authorized by the Costa Rican authorities, otherwise, he/she may opt for an international medical insurance that complies with the requirements indicated.

  • Proof of single payment for the granting of a non-resident visa, as a Worker or Remote Service Provider.

  • Consular or restricted visa for those applicants whose nationality requires a visa to enter Costa Rica.

  • Photograph of the applicant's current passport page with photograph and personal information and the entry stamp to Costa Rica.

  • Application form and informed consent.

For dependents

  • Application form and informed consent.

  • Marriage certification dated within six months of being issued. Or document that proves the declaration or recognition of the common-law marriage with a date issued no more than six months ago by a competent authority.

  • Copy of the birth certificate or proof of birth in the case of minors or single persons under 25 years of age.

  • If the dependent person is a person with a disability, a medical report that demonstrates this condition.

  • Elderly persons must prove the existence of a relationship or cohabitation with the person applying for the immigration status.

The law and its bylaws are intended to expedite the obtaining of the immigration status of teleworkers, reducing the requirements and deadlines for resolution, in order to support the economic recovery of the country through the entry of foreigners wishing to live temporarily in the country.

If you have any questions, please contact us at [email protected]