In September 2020, a bill was introduced in the Costa Rican Congress to create a new non-resident immigration category designed to attract foreign remote workers and service providers. The new immigration category would allow successful applicants and their qualifying family members to remain in Costa Rica for up to one year initially and perform work for clients and companies that are outside of Costa Rica, subject to certain requirements. The bill is currently under review by the Costa Rican Government. If approved, it would confer immigration benefits to foreign workers that were not previously available, and that are particularly relevant in light of the impact of COVID-19 on global travel and mobility.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
