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30 June 2025

Costa Rica amends rules for remote workers and digital nomads

On 18 June 2025, Costa Rica amended its rules governing foreign nationals who seek to enter Costa Rica as remote workers and digital nomads. The amendments aim to strengthen security controls, improve the operational capacity of the immigration authorities and promote rural tourism initiatives in Costa Rica. The new amendments are expected to increase the time and expenses associated with obtaining remote work visas in Costa Rica. Employers that support employees with obtaining these visas may communicate the changes to impacted individuals to mitigate delays. 

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

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Attachment

Full text of Tax Alert

Document ID: 2025-1481

 

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