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🇨🇷 Costa Rica

Visa & Residency

Costa Rica offers three accessible pathways for long-term expats: the Pensionado retirement visa ($1,000/month pension → permanent residency), the Digital Nomad Visa ($3,000/month remote income → 2 years), and the Rentista visa ($2,500/month from investments). Foreign income is never taxed under Costa Rica's territorial system..

$3,000/mo

Digital Nomad Visa Income

Up to 2 years, tax-exempt on foreign income

$1,000/mo

Pensionado Income

Permanent residency for retirees

$2,500/mo

Rentista Deposit/Income

Or $60,000 bank deposit

0%

Tax on Foreign Income

Territorial tax system — foreign earnings not taxed

After 7 years

Citizenship

From first legal residency

Overview

Costa Rica offers three accessible pathways for long-term expats: the Pensionado retirement visa ($1,000/month pension → permanent residency), the Digital Nomad Visa ($3,000/month remote income → 2 years), and the Rentista visa ($2,500/month from investments). Foreign income is never taxed under Costa Rica's territorial system.

Key Takeaways

  • Income requirement: $3,000/month verifiable remote income from outside Costa Rica ($4,000 for a family)
  • Income requirement: $1,000/month from a certified pension, annuity, or Social Security
  • Option A: $2,500/month from investments, rental income, or interest — certified monthly disbursement
  • Foreign remote work income: 0% Costa Rican tax
1

Digital Nomad Visa (Rentista Digital)

Costa Rica's Digital Nomad Visa allows remote workers to live legally for up to 2 years, with all foreign income completely tax-exempt. Launched under the Special Law for Digital Nomad Residents.

  • Income requirement: $3,000/month verifiable remote income from outside Costa Rica ($4,000 for a family)
  • Duration: 1 year initial, renewable once for a second year (2 years maximum)
  • Tax status: foreign income is entirely exempt from Costa Rican income tax (territorial system)
  • Health insurance: mandatory — CAJA voluntary inscription ($75–$150/month) or private international insurance
  • Application: at a Costa Rican consulate in your country; documents must be apostilled and translated into Spanish
  • Processing: 3–6 months — Costa Rica's immigration is notoriously slow
  • Does not directly lead to permanent residency — separate application required after DN period
2

Pensionado Visa — Permanent Residency for Retirees

Costa Rica's Pensionado is one of Latin America's most accessible retirement visas — just $1,000/month from a government or private pension grants permanent residency.

  • Income requirement: $1,000/month from a certified pension, annuity, or Social Security
  • Status: permanent residency — no need to renew after approval
  • CAJA access: permanent residents can join CAJA for $75–$150/month; comprehensive coverage
  • Tax: pension income from abroad is not taxed in Costa Rica
  • Processing: 6–12 months with an immigration lawyer
  • Required documents: pensionado letter from pension source (apostilled, translated), criminal background check, health certificate
  • Path to citizenship: 7 years from first legal residency; requires passing a Spanish language test
  • Spouse inclusion: spouse can be included in the application
3

Rentista Visa

The Rentista visa is for those with passive income from investments, rental properties, or savings — not employment.

  • Option A: $2,500/month from investments, rental income, or interest — certified monthly disbursement
  • Option B: $60,000 fixed-term deposit in a Costa Rican bank (Central Bank-regulated)
  • Duration: 2-year temporary residency, renewable; path to permanent residency after 3 years under this category
  • Can convert to permanent residency or citizenship pathway after qualifying period
  • Spouse and dependent children included in one application
  • Popular with those who have rental income from properties in their home country
4

Costa Rica Territorial Tax System

Costa Rica uses a territorial tax system — only income generated within Costa Rica is subject to local income tax. All foreign-sourced income is completely exempt.

  • Foreign remote work income: 0% Costa Rican tax
  • Foreign pension/Social Security: 0% Costa Rican tax
  • Investment income from outside Costa Rica: 0% Costa Rican tax
  • Costa Rican-sourced income: taxed at progressive rates 0–25% (up to ¢895,000/month exempt)
  • US citizens: still must file US tax returns on worldwide income; Foreign Earned Income Exclusion (FEIE) may apply
  • No wealth tax, no inheritance tax on foreign assets
FAQs

Common Questions — Visa & Residency in Costa Rica

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