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January 12, 2023

Costa Rica introduces new digital DIMEX Cards for foreign residents

Effective January 2, 2023, the Costa Rican immigration authorities (i.e., the General Directorate of Migration and Foreigners or DGME) began issuing Immigration Identification Documents for Foreigners ("DIMEX") digitally as part of their efforts to modernize and digitize immigration services in the country. Previously, the DIMEX was issued as a physical card. The move to digitize the DIMEX is designed to promote security and reduce instances of fraud relating to immigration applications filed in Costa Rica. Additional efforts to modernize immigration services in Costa Rica are expected in the future and could benefit employers and foreign employees by streamlining immigration application processes.

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


Full text of Tax Alert