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Effective 11 September 2023, business visitors and other non-residents who do not require a visa for admission to Costa Rica based on their nationality are eligible to enter the country for up to 180 days, up from 90 days previously. Visa-exempt nationals who are granted an initial period of stay of less than 90 days are eligible for one extension of up to 90 days, for a cumulative period of stay of no more than 180 days. Visa-exempt nationals who are granted an initial stay of 90 days or more are not eligible to extend their stay.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.