Countries
Costa Rica: visas, tax & cost of living
Costa Rica digital nomad visa needs ~$3,000/mo income, foreign earnings stay tax-free, and a mid cost of living. Honest 2026 guide.
United KingdomCosta Rica
Your move to Costa Rica on a United Kingdom passport
- VisitEasyVisa-free entry
- NomadEasyNomad visa, likely eligible
- RelocateFairly easyClear residence route
Visiting
Visa-free for up to 180 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
The UK decides residence with its Statutory Residence Test (days in the UK plus your ties). As a non-resident you are usually taxed only on UK income; where one exists, a double-tax treaty with the destination decides who taxes what.
Double-tax treaty: none
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · GOV.UK: tax on foreign income · HMRC: double-taxation treaties
Estimates, not advice. Confirm with the official sources before you act.
United StatesCosta Rica
Your move to Costa Rica on a United States passport
- VisitEasyVisa-free entry
- NomadEasyNomad visa, likely eligible
- RelocateFairly easyClear residence route
Visiting
Visa-free for up to 180 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
The US taxes its citizens on worldwide income wherever you live, so you keep filing US returns abroad. The Foreign Earned Income Exclusion and the foreign tax credit are what stop you being taxed twice.
Double-tax treaty: none
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · IRS: Foreign Earned Income Exclusion · IRS: tax treaties
Estimates, not advice. Confirm with the official sources before you act.
IndiaCosta Rica
Your move to Costa Rica on a India passport
- VisitMediumVisa required in advance
- NomadFairly easyNomad visa, stricter rules
- RelocateMediumResidence with conditions
Visiting
You need a visa, arranged at a consulate before you travel. Plan ahead: gather the documents, book the appointment, and allow time for processing.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
India taxes residents on worldwide income; your status depends on the days you spend in India (broadly 182 or more in the year). As a non-resident (NRI) you are taxed only on Indian-source income, and the relevant double-tax treaty allocates the rest.
Double-tax treaty: none
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · Income Tax Department, India · India: Double Taxation Avoidance Agreements
Estimates, not advice. Confirm with the official sources before you act.
GermanyCosta Rica
Your move to Costa Rica on a Germany passport
- VisitEasyVisa-free entry
- NomadEasyNomad visa, likely eligible
- RelocateFairly easyClear residence route
Visiting
Visa-free for up to 180 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
Germany taxes residents on worldwide income; you become resident through a home available to you (Wohnsitz) or a habitual abode of more than six months. As a non-resident you are usually taxed only on German-source income, and where one exists a double-tax treaty with the destination decides who taxes what.
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · Bundeszentralamt für Steuern (BZSt) · Germany: double-taxation agreements (BMF)
Estimates, not advice. Confirm with the official sources before you act.
FranceCosta Rica
Your move to Costa Rica on a France passport
- VisitEasyVisa-free entry
- NomadEasyNomad visa, likely eligible
- RelocateFairly easyClear residence route
Visiting
Visa-free for up to 180 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
France taxes you on your worldwide income if your tax home (domicile fiscal) stays there, broadly when your household, main home, main job or main economic interests are in France, so moving abroad alone may not end it. Once you genuinely settle elsewhere you are usually taxed only on French-source income, and tax treaties typically prevent paying twice through an exemption or a foreign tax credit, but treat any figures as estimates and check your situation.
Double-tax treaty: none
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · impots.gouv.fr - Résidents de France · impots.gouv.fr - Les conventions internationales
Estimates, not advice. Confirm with the official sources before you act.
SpainCosta Rica
Your move to Costa Rica on a Spain passport
- VisitEasyVisa-free entry
- NomadEasyNomad visa, likely eligible
- RelocateFairly easyClear residence route
Visiting
Visa-free for up to 180 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
If Spain still counts as your tax home (roughly 183+ days in the country in a year, or your main base of life and income sits there), Spain taxes your worldwide income at IRPF rates, so what you earn abroad usually counts too. The sting is softened by double-tax treaties and a foreign-tax credit, plus the Article 7.p exemption that can shelter work done abroad up to around 60,100 euros a year, but treat every figure as an estimate and check your own case before you file.
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · Agencia Tributaria: persona física residente en España · Agencia Tributaria: obtención de rentas extranjeras, reglas generales
Estimates, not advice. Confirm with the official sources before you act.
ItalyCosta Rica
Your move to Costa Rica on a Italy passport
- VisitEasyVisa-free entry
- NomadEasyNomad visa, likely eligible
- RelocateFairly easyClear residence route
Visiting
Visa-free for up to 180 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
Italy generally treats you as a tax resident if for most of the year (roughly 183 days or more) your home, family or registration ties are here, and residents are taxed on worldwide income wherever they live. The relief is usually a foreign tax credit for tax already paid abroad, often shaped by Italy's double-taxation treaties, so the same income should not be taxed twice.
Double-tax treaty: none
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · Agenzia delle Entrate, Residence for tax purposes · Agenzia delle Entrate, Bilateral agreements to prevent double taxation
Estimates, not advice. Confirm with the official sources before you act.
CanadaCosta Rica
Your move to Costa Rica on a Canada passport
- VisitEasyVisa-free entry
- NomadEasyNomad visa, likely eligible
- RelocateFairly easyClear residence route
Visiting
Visa-free for up to 180 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
Canada taxes you on residency, not on holding the passport, so as long as the CRA still treats you as a resident (kept home, family or strong ties) you generally owe Canadian tax on your worldwide income. The relief is usually a foreign tax credit for tax you already paid abroad, often topped up by a tax treaty, though the exact amounts are only estimates until you check your own case.
Double-tax treaty: none
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Working-holiday visa: yes, ages 18-35
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · Canada Revenue Agency, Determining your residency status · Department of Finance Canada, Tax treaties in force
Estimates, not advice. Confirm with the official sources before you act.
AustraliaCosta Rica
Your move to Costa Rica on a Australia passport
- VisitEasyVisa-free entry
- NomadEasyNomad visa, likely eligible
- RelocateFairly easyClear residence route
Visiting
Visa-free for up to 180 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
If you stay an Australian resident for tax purposes, Australia generally taxes your worldwide income wherever you live, with residency turned on the moment your real home and ties are here (a continuous stay of roughly 6 months can be enough). To soften double tax, you can usually claim a Foreign Income Tax Offset for tax already paid abroad, capped at the Australian tax on that income, and treaties may help too, so treat these figures as estimates and check your own case.
Double-tax treaty: none
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · Australian Taxation Office, Australian resident for tax purposes · Australian Taxation Office, International tax agreements (tax treaties)
Estimates, not advice. Confirm with the official sources before you act.
BrazilCosta Rica
Your move to Costa Rica on a Brazil passport
- VisitEasyVisa-free entry
- NomadEasyNomad visa, likely eligible
- RelocateFairly easyClear residence route
Visiting
Visa-free for up to 180 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
If Brazil still counts you as tax-resident, usually triggered by a permanent visa, a temporary visa plus a job, or roughly 183 days in the country within any 12 months, the Receita Federal taxes your worldwide income, so you keep filing the annual return wherever you live. The relief is real but partial: tax paid abroad can normally be credited against what you owe in Brazil under a treaty or recognised reciprocity, so most people are not taxed twice on the same income.
Double-tax treaty: none
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · Receita Federal, Acordos para evitar a dupla tributação · Receita Federal, Imposto sobre a Renda da Pessoa Física (IRPF)
Estimates, not advice. Confirm with the official sources before you act.
MexicoCosta Rica
Your move to Costa Rica on a Mexico passport
- VisitEasyVisa-free entry
- NomadEasyNomad visa, likely eligible
- RelocateFairly easyClear residence route
Visiting
Visa-free for up to 180 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
Mexico taxes you on your worldwide income once you count as a tax resident, which usually means your main home or your center of life is here (very roughly, spending more than about 183 days a year can tip the balance). The good news is the SAT lets you credit foreign income tax you already paid, and Mexico's double-taxation treaties mean the same money should not normally be taxed twice.
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · SAT - Servicio de Administración Tributaria · SAT - Tratados en Materia Fiscal (para evitar la doble tributación)
Estimates, not advice. Confirm with the official sources before you act.
PhilippinesCosta Rica
Your move to Costa Rica on a Philippines passport
- VisitHardExceeds visa-free stay
- NomadFairly easyNomad visa, stricter rules
- RelocateMediumResidence with conditions
Visiting
Visa-free for up to 30 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
If you stay a resident citizen, the Philippines taxes your worldwide income, but once you genuinely live and work abroad you usually count as a non-resident citizen and are taxed only on income from Philippine sources. The exact line depends on how long you are out and your ties back home, so treat these as estimates, and a foreign tax credit can offset tax already paid abroad.
Double-tax treaty: none
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · BIR - Taxation of Foreign Source Income · BIR - Taxation of Non-Residents
Estimates, not advice. Confirm with the official sources before you act.
NigeriaCosta Rica
Your move to Costa Rica on a Nigeria passport
- VisitMediumVisa required in advance
- NomadFairly easyNomad visa, stricter rules
- RelocateMediumResidence with conditions
Visiting
You need a visa, arranged at a consulate before you travel. Plan ahead: gather the documents, book the appointment, and allow time for processing.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
If Nigeria still counts you as resident, roughly 183 or more days in the country in a year, or you keep a home, habitual abode or close family and economic ties there, you are generally taxed on your worldwide income, not just what you earn in Nigeria. There is usually a foreign tax credit, and Nigeria's tax treaties, so tax you already paid abroad can typically be set against your Nigerian bill, but treat these figures as estimates and check the current rules before you file.
Double-tax treaty: none
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · Federal Inland Revenue Service (FIRS) · FIRS - Tax Treaties and Related Matters
Estimates, not advice. Confirm with the official sources before you act.
VietnamCosta Rica
Your move to Costa Rica on a Vietnam passport
- VisitMediumVisa required in advance
- NomadFairly easyNomad visa, stricter rules
- RelocateMediumResidence with conditions
Visiting
You need a visa, arranged at a consulate before you travel. Plan ahead: gather the documents, book the appointment, and allow time for processing.
Passport validity: Costa Rican law requires the passport valid for the length of stay (one day beyond planned departure), but most airlines enforce their own six-month validity rule.
Heads-up: The DGME entry and stay guidelines published in Alcance 148 to La Gaceta 216 on 17 November 2025 raised the maximum stay for visa-exempt Group 1 visitors from 90 to up to 180 days per visit. The length actually granted is the border officer's call, and the 180 days are generally not extendable.
At the border: Officers may ask for an onward or return ticket, proof of funds (about USD 100 per month of stay), and cash or securities of USD 10,000 or more must be declared.
Working remotely
Estancia para Trabajadores Remotos.
Income needed: ~$3,000/mo foreign income solo (~$4,000 with your family group), Estancia para Trabajadores Remotos / digital nomad visa under Law 10008 (estimate)
Duration: 12 months
Fee: ~100 USD (estimate)
Who qualifies: The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
Tax and residency
Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right. (estimate)
Vietnam treats you as a tax resident once you spend roughly 183 days there in a calendar year (or any rolling 12 months) or keep a permanent home, and residents are taxed on worldwide income at progressive rates of around 5% to 35%; there is no foreign-earned-income exclusion, but Vietnam's tax treaties and a foreign tax credit usually stop the same income being taxed twice.
Double-tax treaty: none
Practical
Currency: CRC. Cost of living: mid.
Healthcare: Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
Driving: You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Sources: Costa Rica, DGME (Nómadas Digitales) · Ley 10008 of 11 August 2021, "Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional (nómadas digitales)", as amended by Ley 10208. Consolidated text in SINALEVI, Procuraduría General de la República · Reglamento a la Ley del Impuesto sobre la Renta (Decreto Ejecutivo 43198-H), art. 10 on tax domicile. Consolidated text in SINALEVI · General Department of Taxation (Tổng cục Thuế) · GDT - Agreements for Avoidance of Double Taxation
Estimates, not advice. Confirm with the official sources before you act.
Should you move to Costa Rica?
Jungle, beaches, and a “pura vida” pace while you keep the remote job: Costa Rica is one of the easier soft landings in the Americas. Most nomads settle around San Jose and the central valley, where the internet is fast and rent is kinder, or chase the surf and the coworking scene in beach towns like Tamarindo, Santa Teresa, and Nosara. Costs land in the mid band. Cheaper than the US or Western Europe, pricier than much of Central America. And beach-town life has a way of draining your budget faster than you planned.
Costa Rica digital nomad visa and entry
Yes, there’s a real one. Costa Rica’s digital nomad visa, the “Estancia para Trabajadores Remotos” under Law 10008, gives you a one-year stay that you can renew once for a second year, and that renewal expects you to have spent at least 180 days in the country during the first year. Plan to show roughly $3,000 a month in foreign income on your own, or about $4,000 if you’re bringing your family group, plus health insurance and a tidy application. Two conditions matter more than they look. It’s a non-resident category, so the time never builds toward permanent residency on its own. And taking any paid work inside Costa Rica cancels the permit and every benefit attached to it, leaving you to pay back the tax you were spared, with interest and penalties on top.
Plenty of people land as tourists first and apply once they’ve decided to stay. Since the immigration rules published in November 2025, most visa-exempt visitors can be admitted for up to 180 days per visit rather than the old 90, though the exact length is the officer’s call at the border. The formal visa is still the cleaner path once you actually want to settle in and work.
Tax residency and what to check
Costa Rica taxes territorially, so money you earn outside the country generally isn’t taxed here. The usual residency trigger to watch is spending more than 183 days in a fiscal year. Here’s the part that makes Costa Rica stand out: the law exempts nomad-visa holders from the tax on profits and says they’re never treated as habitual tax residents, whatever the day count says. One catch is worth knowing before you move a household, though. That exemption covers the named beneficiary alone, so a partner who wants it has to qualify in their own right. Treat all of this as an estimate and check your own situation, because your home country may still want its share.
Figures are estimates. Always check the official source linked below.
At a glance
- Currency
- CRC
- Cost of living
- Moderate
- Digital-nomad visa
- Yes
Frequently asked questions
- Costa Rica: is there a digital nomad visa?
- Estancia para Trabajadores Remotos. The Estancia para Trabajadores Remotos (Law 10008) is open to those working remotely for clients or employers abroad, with stable foreign income of about USD 3,000 a month (USD 4,000 if you include your family group) and medical cover for the whole stay, the minimum set by the DGME and commonly quoted at USD 50,000. It is a non-resident category, so the time does not count toward permanent residency, and taking any paid work inside Costa Rica cancels the permit and every benefit attached to it.
- Costa Rica: when do you become a tax resident?
- Territorial system, so foreign income is generally untaxed here. Ordinary visitors become domiciled for tax after more than 183 days in a fiscal period, but Law 10008 exempts nomad-visa beneficiaries from the profits tax and never treats them as habitual tax residents. That exemption covers the beneficiary alone: family members have to qualify in their own right.
- Costa Rica: what is the cost of living?
- The cost of living is moderate and the local currency is the CRC. Treat any figures as estimates.
- Costa Rica: do you need health insurance?
- Costa Rica has no reciprocal healthcare agreement with foreign visitors, so comprehensive travel or international health insurance is needed and is required for the digital-nomad visa.
- Costa Rica: can you drive on a foreign licence?
- You can drive on a valid foreign licence for the length of your authorised stay, and carrying an International Driving Permit alongside it is recommended.
Guides for this country
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