⚠️Important Disclaimer
The information on this page is for educational purposes only and is not legal, tax, or financial advice. Tax laws change frequently and may vary based on individual circumstances. Always verify specific rates, deadlines, and requirements with a qualified tax professional or your local tax authority before making any decisions.
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Costa Rica Digital Nomad Visa: Tax Guide
Visa Rules Updated: March 2026 — verify before relying on this information
Costa Rica's territorial tax system means foreign-source income is NOT taxed — making it a favorite for digital nomads.
Visa Type
Costa Rica Digital Nomad Visa / Rentista Visa
Income Requirement
$3,000/month (digital nomad) or $2,500/month (rentista)
Duration
1 year for digital nomad, 2 years for rentista
Territorial taxation
Costa Rica uses a territorial tax system — only income sourced within Costa Rica is taxed. If all your income comes from clients outside Costa Rica, you owe zero Costa Rican income tax. This is the key advantage for digital nomads.
No worldwide taxation
Unlike most countries, Costa Rica does not tax worldwide income for residents. Your foreign freelance income, foreign investments, and foreign capital gains are all untaxed in Costa Rica.
Planning your move to Costa Rica?
Get a personalized tax breakdown based on your home country and income sources.
Local income exception
If you take on Costa Rican clients or your work is considered Costa Rican-source income, standard rates apply (up to 25% for individuals). Keep foreign and any local income strictly separate.
Social security (CCSS)
Residents must contribute to the Caja Costarricense de Seguro Social (CCSS). Self-employed contributions are based on declared income. This provides access to Costa Rica's healthcare system.
Home country obligations
Costa Rica's territorial system only benefits you if your home country allows you to exit tax residency. US citizens, for example, are taxed on worldwide income regardless and won't benefit from Costa Rica's territorial system.
Tips for Costa Rica
✓Verify your home country allows tax residency exit — territorial taxation only helps if you can leave your old tax system.
✓Keep all client contracts clearly showing foreign-source income.
✓Avoid taking Costa Rican clients unless you're prepared for local tax obligations.
✓Enroll in CCSS for healthcare — it's required and affordable.
✓The digital nomad visa is simpler but shorter; the rentista visa offers more stability.
Moving to Costa Rica? Get your personalized tax guide
Tell us where you are now and where your clients are. We will map out your exact obligations before and after the move.
Get Your Free Analysis →Other digital nomad visa guides