Costa Rica: Digital nomad visas

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EY Global

24 Sep 2021 PDF
Subject Tax Alert
Jurisdictions Costa Rica

The Costa Rican Government has published a law creating a new immigration category for digital nomads who are seeking to work remotely from within Costa Rica. While not yet available, the new Digital Nomad Visa will eventually permit eligible non-Costa Rican nationals to work remotely from within Costa Rica for an initial period of one year, and sponsor qualifying family members to accompany them in Costa Rica as dependents. Holders of Digital Nomad Visas will also enjoy special tax benefits in Costa Rica.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.