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September 24, 2021
2021-1744

Costa Rica introduces Digital Nomad Visas

Recently, the Costa Rican Government 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.

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Full text of Tax Alert