Tax Atlas

Digital nomad taxes in Costa Rica

What a digital nomad needs to know about Costa Rica: the visa and its income test, when Costa Rica starts taxing you, what you would pay if you become tax resident, and the regimes (or territorial rules) that can lower it — every figure sourced.

Verified September 26, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · income tax only, not tax advice

The Costa Rica digital nomad visa

Nomad visa exists
USD 3,000 / month (as of 2021)Procuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“Prueba de que percibe una remuneración mensual estable, rentas fijas o un ingreso mensual promedio, durante el último año, por un monto igual o superior a tres mil dólares (moneda de los Estados Unidos de América) o su equivalente.”View source · accessed 2026-09-26 — Ley 10008 created a non-resident stay category for foreigners who work remotely for employers or clients abroad and earn at least USD 3,000 a month (USD 4,000 when family members are included). The permit is granted for up to one year and can be extended once for another year if the holder spent at least 180 days in Costa Rica.
Nomad visa tax treatment
Approved remote workers get a total exemption from Costa Rican income tax, are never treated as habitual residents for tax purposes, and their income from abroad is not treated as Costa Rican-source income. The exemption covers only the main applicant, not family members, and is lost if the holder works for the local market or the status is cancelled. [source]Procuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“Los beneficiarios tendrán exención total sobre el impuesto sobre las utilidades, definido en el título I de la Ley 7092, Ley del Impuesto sobre la Renta, de 21 de abril de 1988. En ningún caso se considerará a los beneficiarios como residentes habituales del país para efectos tributarios, ni se considerará el ingreso que reciben del exterior como de fuente costarricense.”View source · accessed 2026-09-26

What you would actually pay

Costa Rica taxes only Costa Rica-source income. A remote worker paid by foreign clients is generally not taxed in Costa Rica on that income: [source]Procuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“se entenderá por rentas, ingresos, o beneficios de fuente costarricense los generados exclusivamente en el territorio nacional”View source · accessed 2026-09-26 — Costa Rica taxes only income generated within its territory, regardless of nationality, domicile or residence, so foreign-source salaries, investment income and capital gains of individuals are generally outside the tax. Ley 10381 of 2023, passed to get Costa Rica off the EU list of non-cooperative jurisdictions, added a narrow exception that taxes foreign passive income only for non-qualified entities within multinational groups, not for individuals. The scale below is the standard rate on Costa Rica-source income, not what a foreign-earning nomad typically pays.

An effective-rate table for Costa Rica isn’t available yet (its full bracket table is still being verified). The sourced rate and residency facts below still apply, and the interactive tool covers every modelled country.

If you do cross into tax residency, Costa Rica’s income tax tops out at 25%Ministerio de Hacienda de Costa Rica“Sobre el exceso de ¢4.727.000,00 (cuatro millones setecientos veintisiete mil colones) mensuales 25%”View source · accessed 2026-09-26 — the top of the scale behind the figures above. The top marginal rate on salaries and pensions is 25% on monthly gross pay above CRC 4,727,000 for 2026. Self-employed individuals also reach 25%, but on annual net income above CRC 20,872,000.

When Costa Rica starts taxing you

For a nomad the line that matters is when Costa Rica flips you from visitor to tax resident: 183 daysProcuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“Que permanezcan de manera continua o discontinua en el país por más de 183 días, incluyendo los días de entrada y salida del país, durante el período fiscal respectivo.”View source · accessed 2026-09-26. An individual is domiciled (tax resident) in Costa Rica after staying more than 183 days, continuously or not, including arrival and departure days, within the fiscal period, which by law is the calendar year. Short trips abroad of up to 30 consecutive days still count as days in Costa Rica unless the person shows a tax residence certificate from another country. Stay under it and remain tax resident elsewhere, and you are usually taxed there, not here — but a home, family or economic centre can make you resident on fewer days.

Planning your days? The free 183 Days residency tracker checks your travel log against this exact threshold. Full test, ties and all: am I a tax resident of Costa Rica?

Regimes that can lower your tax in Costa Rica

If you do become tax resident, these are the regimes a relocating remote worker most often leans on to cut the bill — each with its own eligibility, so read the detail before counting on one:

Rentista residency
USD 2,500 / month (as of 2026)Dirección General de Migración y Extranjería (Ley 8764, Ley General de Migración y Extranjería)“Para obtener la permanencia legal bajo la subcategoría de rentistas, las personas extranjeras deberán comprobar que disfrutan rentas mensuales, permanentes y estables, provenientes o generadas del exterior o de los bancos del Sistema Bancario Nacional, por un monto mínimo de dos mil quinientos dólares moneda de los Estados Unidos de América (US $2500,00) o su equivalente, por mes.”View source · accessed 2026-09-26 — The rentista temporary residence requires proof of permanent, stable monthly income of at least USD 2,500 from abroad or from Costa Rican banks, and the same amount covers a spouse and children. It is a migration status only, so holders who become tax resident are taxed under the normal territorial rules.
Pensionado residency
The pensionado temporary residence requires a permanent, stable monthly pension from abroad of at least USD 1,000. Because Costa Rica taxes only local-source income, a foreign pension is generally not taxed there even if the holder becomes tax resident. [source]Dirección General de Migración y Extranjería (Ley 8764, Ley General de Migración y Extranjería)“Para obtener la permanencia legal bajo la subcategoría de pensionados, las personas extranjeras deberán comprobar que disfrutan pensiones mensuales, permanentes y estables provenientes del exterior, cuyo monto no podrá ser inferior a mil dólares, moneda de los Estados Unidos de América (US $1000,00) o su equivalente.”View source · accessed 2026-09-26

Frequently asked questions

Does Costa Rica have a digital nomad visa?

Yes — the Estancia para Trabajador o Prestador Remoto de Servicios (digital nomad stay, Ley 10008).

Do I pay income tax in Costa Rica as a remote worker?

Costa Rica taxes only Costa Rica-source income, so income from foreign clients is generally not taxed in Costa Rica. Costa Rica taxes only income generated within its territory, regardless of nationality, domicile or residence, so foreign-source salaries, investment income and capital gains of individuals are generally outside the tax. Ley 10381 of 2023, passed to get Costa Rica off the EU list of non-cooperative jurisdictions, added a narrow exception that taxes foreign passive income only for non-qualified entities within multinational groups, not for individuals. Becoming tax resident does not change that for genuinely foreign-source income — but confirm your own case with an adviser.

Sources

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When to talk to an advisor

This page maps Costa Rica’s general rules for a remote worker. It cannot weigh your treaty position, your ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Costa Rica (and in your home country) review your situation first.