Overview
Law 10008 (“Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional”, September 2021) and its July 2022 regulations created a non-resident migratory category for people who work remotely for employers or clients outside Costa Rica. Applications are handled by the Dirección General de Migración y Extranjería (DGME), online through the Trámite Ya platform or in person.
The category is aimed squarely at mid-income professionals: US$3,000 a month for a single applicant, US$4,000 if family members are included.
Editor's note — The law gives DGME fifteen days to decide — one of the fastest statutory deadlines anywhere — but applicants report that document formalities (apostilles, sworn bank-statement affidavits) are where delays actually happen.
Who is eligible
- Foreign national providing remote services to persons or companies outside Costa Rica, as an employee or independent contractor.
- Stable monthly income of at least US$3,000 (US$4,000 if dependants are included), originating outside Costa Rica.
- Medical insurance covering the whole stay (the law sets a US$50,000 minimum).
- Valid passport; a copy of the entry stamp if already in Costa Rica.
- Bank statements with an affidavit that they were obtained from the issuing bank.
Income & financial requirements
Single applicant, foreign-source.
Covers the whole family group.
Minimum medical cover for the stay.
Paid in colones to the Banco de Costa Rica account.
The official tourism-board guidance lists “a minimum amount of three thousand U.S. dollars ($3,000.00) per month originating from outside of Costa Rica”, rising to US$4,000 when dependants are included. Evidence is by bank statements accompanied by a sworn affidavit that the statements were requested and obtained from the financial institution.
Income can be salary or self-employment earnings, but must be foreign-sourced; working for Costa Rican clients is not permitted.
Costs & fees
- Application fee of US$100 (or its colón equivalent) deposited to Banco de Costa Rica account 001-0242480-0.
- Medical insurance meeting the US$50,000 minimum, and apostilles for foreign documents.
- Optional lawyer or relocation-agent fees; many applicants file themselves on Trámite Ya.
Taxes
Law 10008 grants beneficiaries a full exemption from Costa Rican income tax (impuesto sobre las utilidades) on the income that qualified them for the stay, and exempts personal computer, IT and telecommunications equipment from import duties.
Your home-country obligations continue; U.S. citizens should read our U.S. tax guide.
How to apply
Gather documents
Passport, bank statements with affidavit, insurance, and apostilled supporting documents.
Pay the fee
Deposit US$100 (in colones) to the DGME account and keep the receipt.
Apply online or in person
File through Trámite Ya (tramiteya.go.cr/dgme) or at a DGME office.
Decision and DIMEX
DGME must resolve within fifteen days; collect your migratory document once approved.
Duration & renewal
The stay is granted for one year and can be extended once for a further year, provided you spent at least 180 days in Costa Rica during the first period. It does not lead to residency; those who want to settle switch to the rentista or inversionista categories.
Bringing family
Spouses and dependants can be included; the income requirement rises to US$4,000 a month for the family group and each dependant needs insurance.
Pros & cons
Advantages
- Zero Costa Rican income tax on qualifying earnings
- Duty-free import of work equipment
- Home driving licence valid for the stay
- Statutory 15-day decision
Considerations
- No path to residency
- Renewal requires 180 days of physical presence
- Higher living costs than most of Central America
- Sworn-affidavit and apostille formalities