Costa Rica created its digital nomad visa in 2021 under Law 10008. It is one of the few that combines a moderate income bar with an explicit tax exemption written into the legislation rather than inferred from treaty positions.
Requirements at a glance
| Requirement | Detail |
|---|---|
| Income — individual | $3,000/month |
| Income — with dependents | $4,000/month |
| Evidence | 12 months of bank statements or accountant certification |
| Income source | Must be entirely foreign |
| Initial grant | 1 year |
| Renewal | Once, for a further 12 months |
| Renewal condition | 80+ days physically present in year one |
| Foreign income tax | Exempt |
Twelve months of statements is the real bar
Most nomad visas ask for three to six months of income evidence. Costa Rica asks for twelve, either as bank statements or certified by an accountant.
That has a practical effect people underestimate: if your income only recently reached $3,000/month, you cannot apply yet. The requirement is a full year at or above the threshold, not a current snapshot.
Freelancers with variable income should check every month in the trailing year, not the average. A single month below the line is worth resolving with an accountant's certification before filing.
What you get beyond residency
Foreign income is exempt from Costa Rican income tax. This is written into Law 10008, not derived from a treaty — which makes it considerably more certain than the position in most nomad-visa countries.
Duty-free equipment import. Laptops, phones, tablets, cameras and audio or recording equipment can be brought in without import duty via the EXONET programme. For anyone carrying professional camera or audio kit, this is worth real money — Costa Rican import duties on electronics are not trivial.
A local bank account. The visa gives you the right to open one, which is otherwise difficult for non-residents.
The 80-day renewal rule
To renew for a second year you must have been physically present in Costa Rica for at least 80 days during the first year.
This is aimed at people who obtain the visa for its tax status without actually living there. If you plan to use Costa Rica as one base among several, track your days — 80 is not a high bar, but it is a hard one, and it is measured across the visa year rather than the calendar year.
Renewal also requires a fresh 12 months of statements at the same thresholds.
How Costa Rica compares
| Country | Monthly income | Duration | Foreign income taxed? |
|---|---|---|---|
| Costa Rica | $3,000 | 1 yr + 1 renewal | No — exempt by law |
| Spain | €2,849 | 3 years | Yes (24% Beckham option) |
| Portugal | €3,680 | 2 yrs + 3 | Yes |
| Thailand | Savings-based | 5 yrs / 180-day stays | Residency-dependent |
Costa Rica's tax treatment is the cleanest of the group. What it gives up is duration — two years maximum, with no onward path to permanent residency through this route. It is designed as a medium-stay option, not a settlement route.
If you want somewhere to base for a year or two with predictable tax treatment, it is among the strongest options available. If you're looking for a path to permanent residency, Portugal or Spain are structured for that and Costa Rica isn't.
What the process is actually like
[Author section — first-hand or sourced account. The EXONET equipment import process is poorly documented anywhere and would be genuinely useful.]
Frequently asked questions
How much income do I need? $3,000 per month as an individual, or $4,000 per month if you're bringing dependents, evidenced by 12 months of bank statements or an accountant's certification.
Do I pay Costa Rican income tax? No. Law 10008 exempts foreign-sourced income for digital nomad visa holders. Your home-country obligations are unaffected.
How long is the visa valid? One year, renewable once for a further year — two years in total.
What is the 80-day rule? To qualify for renewal you must have spent at least 80 days physically in Costa Rica during your first year.
Can I bring my work equipment duty-free? Yes. Laptops, phones, tablets, cameras and audio equipment can be imported without duty under the EXONET programme.
Can this lead to permanent residency? Not directly. The digital nomad visa is capped at two years and is not a settlement route.
Official sources
Requirements verified 29 July 2026. Confirm current thresholds and documentation with Costa Rican immigration before applying.