Countries › Costa Rica › Guide › 8. Immigration › Digital nomad stay in Costa Rica: US$3,000 a month, US$50,000 health cover and the income tax exemption

Digital nomad stay in Costa Rica: US$3,000 a month, US$50,000 health cover and the income tax exemption

Last verified: 2026-10-29 · Status: Stable

Remote workers paid from abroad can hold a non resident stay as Trabajador o Prestador Remoto de Servicios under Ley 10008 for up to one year, extendable once if they spent at least 180 days in Costa Rica. They need US$3,000 a month of foreign income (US$4,000 with family) and health cover of at least US$50,000 each. Their foreign income is exempt from Costa Rican income tax and they are not treated as tax residents, but they may not work for the local market.

Colón figures use the Banco Central de Costa Rica reference selling rate of ₡454.82 per US dollar published for 29 October 2026 (indicator 318 on bccr.fi.cr), which is also the rate Ley 8764 tells payers to use for fees set in dollars. Fines set in salarios base use the 2026 salario base of ₡462,200 (Circular 246-2025 of the Consejo Superior del Poder Judicial, under Ley 7337 art. 2).

Key facts

Minimum monthly foreign income, digital nomad	3000 USDLey 10008 art. 10(a), as of 2021-09-01 · in force
Minimum monthly foreign income, digital nomad with family	4000 USDLey 10008 art. 10(a), as of 2021-09-01 · in force
Maximum initial term of the digital nomad stay	12 monthsLey 10008 art. 15, as of 2022-04-22 · in force
Minimum health cover per person	50000 USDDecreto 43619 art. 9(b), as of 2022-07-08 · in force

The rule

1. A remote worker is a foreigner who provides paid services remotely, as employee or not, through IT or telecom means to a person or company abroad and is paid from abroad; they hold a non resident stay.Ley 10008, art. 3(1), 2021-08-11 official text · verified 2026-10-29

2. Requirements: stable monthly pay or income averaging at least US$3,000 over the last year, or US$4,000 if applying with family (incomes may be combined); a health policy for the whole stay; a one time visa payment; proof by bank statements or other means.
Example: ₡1,364,460 a month (₡1,819,280 with family). / US$3,000 (US$4,000) a monthLey 10008, art. 10, 2021-08-11 official text · verified 2026-10-29

3. The application is filed on the Trámite Ya platform with US$100 under art. 256, passport images, a visa if the nationality needs one and bank statements with a sworn statement, or a CPA or notary certification. DGME warns of missing items within five calendar days, the applicant has eight business days to reply and DGME decides within 15 calendar days.
Cost to do it: US$100 (₡45,482) applicationDecreto Ejecutivo 43619, art. 5 and art. 7, 2022-07-04 official text · verified 2026-10-29

4. After approval the applicant has three months to obtain the card, paying the art. 251 document cost, US$90 covering the card request, issue and social fund amounts, and the US$100 stay deposit, and showing health cover of at least US$50,000 for each person for the full stay.
Cost to do it: US$190 (₡86,415.80) plus the card production costDecreto Ejecutivo 43619 and Decreto 36539-G, art. 8 and 9 (43619); art. 14 (36539-G), 2022-07-04 official text · verified 2026-10-29

5. The stay is granted for up to one year, extendable once for one more year if the holder spent at least 180 days in Costa Rica in the first year; shorter terms may be requested.Ley 10008, interpreted by Ley 10208, art. 15, 2022-04-22 official text · verified 2026-10-29 · changed: Ley 10208 of 22 April 2022 interpreted art. 15 as up to one year and added art. 11 bis (only tourist requirements apply besides the specific ones).

6. Beneficiaries are fully exempt from the income tax on profits (Title I of Ley 7092), are never treated as habitual residents for tax purposes and their foreign income is not Costa Rican source; family members do not get the exemption unless they qualify on their own.Ley 10008, art. 16, 2021-08-11 official text · verified 2026-10-29

7. Personal computer and telecom equipment needed for the work may be imported free of import taxes while the status lasts; holders may drive with their valid foreign licence and may open savings accounts subject to AML rules.Ley 10008, art. 17, 19 and 20, 2021-08-11 official text · verified 2026-10-29

8. Holders may not do paid work in Costa Rica other than the remote work allowed; doing so cancels the status and makes all taxes, interest and penalties payable.Ley 10008, art. 13 and art. 14, 2021-08-11 official text · verified 2026-10-29

9. False documents trigger payment of the exempted taxes plus 25%.Ley 10008, art. 22, 2021-08-11 official text · verified 2026-10-29

Worked example

A software developer paid US$5,000 a month by a foreign employer applies alone: US$100 + US$90 + US$100 deposit = US$290 (₡131,897.80) plus the card cost and a US$50,000 health policy. Salary stays outside Costa Rican income tax under art. 16.

Step by step

Gather 12 months of bank statements showing at least US$3,000 (or US$4,000) a month and a sworn statement.
Buy health cover of at least US$50,000 per person for the whole stay.
Apply on Trámite Ya with the US$100 receipt.
Within three months of approval attend biometrics with the US$90 receipt, deposit and policy.
Track days in Costa Rica: 180 days are needed for the one year extension.

Common traps

Serving Costa Rican clients or taking a local job is outside the status and cancels the tax exemption.
Only one extension is possible; after two years a change of category is needed (art. 15).
The tax exemption does not extend to a spouse who also works remotely unless that person applies as a principal.

Sources

← Rentista and pensioner residence in Costa Rica: US$2,500 and US$1,000 a month and how to prove the incomeFamily members of foreign residents in Costa Rica: spouses, children under 25 and permission to work →

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