🇨🇷 Costa Rica
Pura vida lifestyle with a mature expat infrastructure and a genuine digital nomad visa
Visa Options
- Digital Nomad Visa (Rentista Temporal) (1 year (renewable +1 year)) — $3,000/mo foreign income ($4,000/mo with dependents); min. 180 days/yr in-country to renew
- Pensionado Visa (Permanent (renewed every 2 yrs)) — $1,000/mo lifetime pension income
- Rentista Visa (2 years → permanent) — $2,500/mo certified passive income (24 mo. proof), or $60,000 deposited in a Costa Rican bank
- Inversionista (Investor) Visa (2 years → permanent) — $150,000+ investment ($100k for qualifying forestry projects)
Tax Overview
- Income Tax: 0% – 25% progressive (territorial system)
- Foreign-source income: Generally not taxed for residents under the territorial system
- Self-employed/independent deduction: 25% flat deduction on gross income available without receipts (2026 reform)
- Corporate Tax: 5% – 30% progressive by revenue bracket
- VAT (IVA): 13%
Cost of Living
- Comfortable living (single, typical): $1,600 – $2,300/mo
- 1BR Apartment (San José/Escazú): $700 – $1,100/mo
- 1BR Apartment (Tamarindo/beach towns): $800 – $1,400/mo
- Groceries: $300 – $450/mo
- Utilities: $90 – $160/mo
- Dining out: $8 – $18/meal
- Public transport: $30 – $45/mo
- CAJA (public health) contribution: ~7-11% of declared income/mo
Relocation Checklist
- Choose visa route and consult a Costa Rican immigration attorney
- Apostille documents (birth cert, police record, marriage cert if applicable)
- Get a notarized affidavit of income/employment for Digital Nomad applications
- Open a local or international bank account showing required funds
- Submit application to Dirección General de Migración
- Register for CAJA (public healthcare) once residency is granted
- Obtain your cédula de residencia (residency ID card)
- Get a local driver's license within 90 days of arrival