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Digital Nomad Visa Regime in Costa Rica (2026)
Costa Rica · Special Tax Regime · 2026
Last reviewed:
How it works
Exemption on foreign income for digital nomads with visa; local income taxed at standard rates.
Who qualifies?
Exemption on foreign income for digital nomads with visa; minimum income €3,280/month
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Costa Rica top rate | 25% |
Calculate your take-home under Digital Nomad Visa Regime
Enter your salary and select Costa Rica + the digital-nomad regime in our calculator.
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.