Tag: costa-rica

Costa Rica Minimum Wages 2026: Official List + Search Tool

Jan 14, 2026 | Labor Law

Costa Rica Minimum Wages 2026: full official list, search tool, abbreviations, and approved increases

Quick take (2026 update): Costa Rica’s National Wages Council (CNS) approved on October 27 a general increase of +1.63% for private-sector minimum wages, effective January 1, 2026. Additional differentiated adjustments were also approved: +3.96% for domestic work, +2.18% for specialized occupations (TOEG), and +2.50% for middle technician in diversified education (TMED). The Ministry of Labor and Social Security (MTSS) reiterates that the adjustment is mandatory for anyone earning the minimum wage. Official release: MTSS – COP-MTSS-PRE-051-2025.

In this guide you’ll find the official 2026 minimum wage list with a search tool to filter by job title or abbreviations, plus a simple explanation of the abbreviation nomenclature (TONC, TOSC, TOC, etc.), the approved increase percentages, and quick payroll impact examples. If you need to confirm your team’s correct category or implement the update safely, AG Legal can help.

Table of contents

Author: AG Legal • Review: Labor Team • Last updated: Jan 14, 2026

Approved increases for 2026

  • General increase: +1.63% for the private sector (effective January 1, 2026).
  • Domestic work: +3.96%.
  • Specialized occupation (TOEG): +2.18%.
  • Middle technician in diversified education (TMED): +2.50%.

MTSS estimates (monthly, full-time) indicate approximate increases of ₡5,983.87 (non-qualified occupation), ₡6,732.29 (skilled worker), and ₡10,650.86 (university bachelor). For the differentiated adjustments, in all cases, increases exceed ₡10,000 per month.

Mandatory compliance: MTSS reiterates the adjustment is mandatory for all workers earning the minimum wage.

Abbreviations (how to read the table)

Code Meaning
TONCWorker in Non-Qualified Occupation
TOSCWorker in Semi-Qualified Occupation
TOCWorker in Qualified Occupation
TOEWorker in Specialized Occupation
TESWorker with Higher Specialization
TONCGWorker in Non-Qualified Occupation (Generic)
TOSCGWorker in Semi-Qualified Occupation (Generic)
TOCGWorker in Qualified Occupation (Generic)
TOEGWorker in Specialized Occupation (Generic)
TMEDMiddle Technician in Diversified Education
TEdSHigher Education Technician
DESHigher Education Diploma
Bach.University Bachelor’s Degree
Lic.Licentiate Degree (University)

Tip: Use the code that matches the job profile to quickly locate the minimum wage in the table.

Type part of the job title or the code (for example: “cook” or “TOC”) to filter the list:

Position Code Minimum wage
Parking attendant (not a driver)TONC₡12.436,41
School bus escortTONC₡12.436,41
Animal trainerTOC₡13.991,86
Customs brokerTES₡25.209,80
Security guard*TOSCG₡405.710,71
Security guard / valuables custodian*TOCG₡419.755,93
Sales agent*TOCG₡419.755,93
MasonTOC₡13.991,86
Automotive prepper (sander)TOSC₡13.523,69
Credit analyst*TOCG₡419.755,93
Event host / entertainerTOC₡13.991,86
Steam iron operator (with steam equipment)TOC₡13.991,86
Sawyer (uses a motor saw)TOC₡13.991,86
Legal assistant*TOEG₡487.261,75
Home care assistant (special care)TOE₡16.244,50
Customs broker assistantTOE₡16.244,50
Accounting assistant*TOCG₡419.755,93
Dental assistantTOE₡16.244,50
Kitchen helperTOSC₡13.523,69
General mechanics helperTOSC₡13.523,69
Construction operator helperTOSC₡13.523,69
Baqueano (field guide/hand)TOSC₡13.523,69
BarberTOC₡13.991,86
BaristaTOC₡13.991,86
Warehouse clerk (in charge)*TOSCG₡405.710,71
Warehouse laborer*TONCG₡373.092,42
Cashier*TOCG₡419.755,93
Waiter / serverTONC₡12.436,41
Press cameramanTES₡25.209,80
SingerTOC₡13.991,86
BartenderTOSC₡13.523,69
Boat captainTOE₡16.244,50
Gas cylinder & fire extinguisher loaderTOSC₡13.523,69
Butcher (counter clerk)TOSC₡13.523,69
Butcher (meat cutter)TOC₡13.991,86
CarpenterTOC₡13.991,86
TasterTOE₡16.244,50
LocksmithTOC₡13.991,86
ChapulineroTOC₡13.991,86
ChefTOE₡16.244,50
Bus checkerTONC₡12.436,41
Collector*TOSCG₡405.710,71
CookTOC₡13.991,86
Cocktail bartender (bartender/barwoman)TOC₡13.991,86
Ambulance driver (first aid)TOC₡13.991,86
Bus driver (does not collect fares)TOC₡13.991,86
Bus driver (fare collector)TOE₡16.244,50
Truck (trailer) driverTOE₡16.244,50
Light vehicle driverTOSC₡13.523,69
Heavy vehicle driverTOC₡13.991,86
Microbus driver (under 11 passengers)TOSC₡13.523,69
Janitor / concierge*TONCG₡373.092,42
Private accountant*TMED₡496.682,38
Private accountant*DES₡585.484,58
Private accountant*Bach.₡664.078,07
Private accountant*Lic.₡796.921,00
Co-pilot (First Aviation Officer)TES₡25.209,80
Fabric cutter (patterns)TOC₡13.991,86
Machine seamstress (garments)TOC₡13.991,86
Seamstress (dressmaker)TOE₡16.244,50
Ticket counter agent*TOCG₡419.755,93
Product demonstrator (display)TONC₡12.436,41
Demonstrator / salespersonTOSC₡13.523,69
Store clerkTOSC₡13.523,69
Flight dispatcherTES₡25.209,80
Graphic arts layout designerTOE₡16.244,50
Data entry clerkTOC₡13.991,86
CabinetmakerTOE₡16.244,50
Aspiring educator (no degree)*TOEG₡487.261,75
ElectricianTOC₡13.991,86
ElectromechanicTOE₡16.244,50
Packer / labeler (manual)TONC₡12.436,41
Dispatch clerkTOSC₡13.523,69
Surveyor*TOSCG₡405.710,71
Auto body straightenerTOC₡13.991,86
Soccer coach (1st & 2nd division)TOE₡16.244,50
Inventory scanner (handheld)*TOSCG₡405.710,71
EstheticianTOE₡16.244,50
Stevedore per kilo (fruit/vegetables)—₡0,0854
Stevedore per movement—₡440,39
Stevedore per ton—₡105,66
StylistTOC₡13.991,86
FloristTOC₡13.991,86
PlumberTOC₡13.991,86
Photocopy clerk (copy center)TOSC₡13.523,69
Press photographerTOE₡16.244,50
Milling machine operator (metalworking)TOE₡16.244,50
Home/building fumigatorTOSC₡13.523,69
Soccer player (First Division)TOE₡16.244,50
Soccer player (Second Division)TOC₡13.991,86
Social media manager (designs final assets)TOE₡16.244,50
Social media manager (monitors & responds)*TOSCG₡405.710,71
Social media manager (data & analytics)TOCG₡419.755,93
GondolierTONC₡12.436,41
Tour guideTOC₡13.991,86
TinsmithTOC₡13.991,86
Glass installer (cuts/frames/installs)TOC₡13.991,86
Dance instructorTOC₡13.991,86
Gym instructor (no degree)TOC₡13.991,86
Gardener (landscape design)TOC₡13.991,86
JewelerTOC₡13.991,86
Car washer & waxerTONC₡12.436,41
Pool cleaner (no chemicals)TONC₡12.436,41
Septic tank cleanerTOC₡13.991,86
Tire technicianTOSC₡13.523,69
Radio announcerTOE₡16.244,50
TV announcerTES₡25.209,80
TV lighting technicianTES₡25.209,80
Master builder (construction)TOE₡16.244,50
Manicurist / makeup artistTOC₡13.991,86
MasseuseTOC₡13.991,86
Corrective computer maintenanceTOE₡16.244,50
Building maintenanceTOC₡13.991,86
Preventive computer maintenanceTOC₡13.991,86
Boiler mechanic (maintenance)TOE₡16.244,50
General mechanicTOC₡13.991,86
Precision mechanicTOE₡16.244,50
Industrial sewing machine mechanicTOE₡16.244,50
Messenger*TONCG₡373.092,42
General laborer*TONCG₡373.092,42
General laborer (senior homes)TONC₡12.436,41
Video camera monitor*TOSCG₡405.710,71
Forklift operatorTOSC₡13.523,69
MaidTONC₡12.436,41
Nanny (not in the child’s home)TONC₡12.436,41
Nanny in the child’s home (domestic work)*—₡268.607,92
Office clerk (general)*TOSCG₡405.710,71
Stacker operatorTOSC₡13.523,69
Screen printing “spider” operatorTOC₡13.991,86
Radio booth operatorTOE₡16.244,50
Boiler operatorTOC₡13.991,86
Excavator operatorTOE₡16.244,50
Stationary crane operatorTOE₡16.244,50
Heavy machinery operatorTOC₡13.991,86
Radio taxi operatorTOC₡13.991,86
Construction workerTOC₡13.991,86
Hand milkerTONC₡12.436,41
Machine milkerTOC₡13.991,86
BakerTOC₡13.991,86
Grill cookTOSC₡13.523,69
Pastry chefTOC₡13.991,86
Shrimp peelerTONC₡12.436,41
Agricultural laborer (manual work)TONC₡12.436,41
Agricultural laborer (brushcutter & similar)TOSC₡13.523,69
Loading/unloading laborerTONC₡12.436,41
Construction laborerTONC₡12.436,41
Gardening laborer (manual work)TONC₡12.436,41
Gardening laborer (brushcutter & similar)TOSC₡13.523,69
Boat laborerTONC₡12.436,41
DishwasherTONC₡12.436,41
Automotive painterTOE₡16.244,50
Brush painter (heavy-duty)TOC₡13.991,86
Fuel pump attendantTOSC₡13.523,69
Fuel pump attendant / cashier*TOCG₡419.755,93
Pizza maker (assembles & bakes)TOSC₡13.523,69
Pizza cookTOC₡13.991,86
Inventory processor (handheld)TOC₡13.991,86
Computer programmer (no degree)TOE₡16.244,50
Radio station programmerTOE₡16.244,50
Supplier*TOCG₡419.755,93
Receptionist*TOSCG₡405.710,71
Garbage collectorTONC₡12.436,41
Coffee picker (per crate)—₡1.184,33
Coyol collectorTONC₡12.436,41
WatchmakerTOC₡13.991,86
Pastry chef (repostero)TOC₡13.991,86
Cattle ranch hand (sabanero)TONC₡12.436,41
SacristanTONC₡12.436,41
Manual waste sorterTONC₡12.436,41
Restaurant server (salonero)TONC₡12.436,41
Tailor (custom garments)TOE₡16.244,50
Secretary*TOCG₡419.755,93
Secretary*TMED₡496.682,38
Secretary*DES₡585.484,58
Secretary*Bach.₡664.078,07
Secretary*Lic.₡796.921,00
Screen printer (design)TOE₡16.244,50
Screen printer (prints designs)TOC₡13.991,86
Welder (special welds)TOE₡16.244,50
Welder (general)TOC₡13.991,86
Logger (uses a motor saw)TOC₡13.991,86
UpholstererTOC₡13.991,86
Tattoo artistTOC₡13.991,86
Taxi driverTOC₡13.991,86
Air conditioning technicianTOC₡13.991,86
Orthopedic devices technicianTES₡25.209,80
Contact lens technicianTES₡25.209,80
Domestic/industrial refrigeration technicianTES₡25.209,80
Industrial special sewing machine technicianTES₡25.209,80
Audio/video repair technicianTES₡25.209,80
Telephone operator*TOSCG₡405.710,71
Metal lathe operatorTOE₡16.244,50
Domestic work*—₡268.607,92
Tractor operator (track or tire)TOC₡13.991,86
Dump truck driver (vagonetero)TOC₡13.991,86
GreengrocerTOSC₡13.523,69
Flyer distributorTONC₡12.436,41
ShoemakerTOC₡13.991,86

Quick payroll impact examples

  • Non-qualified occupation: approx. +₡5,983.87 per month.
  • Skilled worker: approx. +₡6,732.29 per month.
  • University bachelor: approx. +₡10,650.86 per month.
  • Differentiated adjustments: in all cases exceed +₡10,000 per month.

Frequently asked questions

When does the new minimum wage apply?
It applies starting January 1, 2026.
Is the adjustment mandatory?
Yes. MTSS states it is mandatory for all workers earning the minimum wage.
How do I confirm I’m using the correct category?
Match the job description to the code in the table. If you’re unsure, we can help you classify roles correctly.
Can an employer pay above the minimum wage?
Yes. The minimum wage is the legal floor; employers may pay more.

Talk to our labor lawyers

Need to confirm the correct category, update employment terms, or audit payroll compliance for 2026? AG Legal helps you implement minimum wage updates with reduced risk.

REQUEST A CONSULTATION

This content is for informational purposes only and does not constitute legal or tax advice. Please consult a lawyer for your specific situation.

UBO Costa Rica 2026: RTBF Filing Rules & Deadlines

Jan 13, 2026 | Commercial Law

UBO Costa Rica 2026: Ultimate Beneficiary Owner Declaration (RTBF) — Who Can File, Deadlines & Compliance Steps

Quick take: In 2026, Costa Rica’s UBO filing (the RTBF declaration) remains a high-priority compliance obligation. The practical rule is strict: “special” powers of attorney are not valid for RTBF submissions. In general, filing must be done by the legal representative using a Central Bank digital signature. Only in exceptional cases—typically when the legal representative does not have the required digital signature—may a registered apoderado generalísimo file on behalf of the company.

If your directors live abroad, your shareholders are layered, or your legal representative cannot access Costa Rica’s digital signature tools, the UBO process can become the bottleneck that delays banking, corporate transactions, and ongoing operations. This 2026 update explains who can file, what the “special POA exclusion” means, when the April annual window usually applies, and the cleanest way to stay compliant through a properly registered apoderado generalísimo when needed.

Table of Contents

Author: AG Legal • Reviewed by: Corporate & Tax Compliance Team • Updated: Jan 13, 2026

1) What is UBO / RTBF in Costa Rica?

UBO stands for Ultimate Beneficial Owner. In Costa Rica, obligated entities must report their beneficial ownership information through the
Registro de Transparencia y Beneficiarios Finales (RTBF). The goal is to identify the natural persons who ultimately own or control an entity, even when ownership is indirect or layered.

2) Who can file in 2026 (and who cannot)

Role RTBF Filing Status (2026) Notes
Legal Representative (president/manager/administrator) Allowed Must file using a valid Central Bank digital signature.
Apoderado generalísimo (general attorney-in-fact) Allowed (exceptional route) Must be a registered generalísimo; typically used when the legal representative cannot access the required digital signature.
Agent / accountant / lawyer with “special” POA Not allowed Special/limited mandates are excluded for RTBF/UBO filings.
Practical interpretation (what companies should do): If your legal representative is a non-resident director without a Costa Rican digital signature, plan early to implement the
generalísimo solution so you don’t miss the annual window.

3) 2026 deadlines, annual window & updates

  • Ordinary annual filing: Common practice is an annual compliance window during April (often referenced as April 1 to April 30).
  • Event-driven updates: File an update when there are material changes in ownership or control, not just once per year.
  • Important: In some years the government may adjust deadlines. Always confirm your specific situation and any official extensions before relying on a date.

4) Digital signature: the real gating factor

The RTBF platform is accessed using a digital signature certificate issued through Costa Rica’s Central Bank ecosystem. In practice, it is typically available to citizens and foreign residents with DIMEX. If your legal representative cannot obtain or use the certificate in time, a registered apoderado generalísimo is the most reliable compliance path.

5) Apoderado generalísimo: when it works (and how to do it right)

  • When it works: Use it as an exceptional route—commonly when the legal representative does not have the certified digital signature needed to file.
  • How it must be granted: Through a public deed and then registered at the National Registry so the attorney-in-fact can access RTBF properly.
  • Who can grant it: In practice, the legal representative is the person expected to grant the generalísimo for RTBF purposes.
  • Real-world tip: If the company appears as non-compliant, registry practice has allowed registration steps for the generalísimo to help companies become compliant again.

6) Penalties and common “compliance blockers”

  • Fines and operational friction: Non-compliance can trigger penalties and practical blocks that complicate banking, restructurings, and other formal processes.
  • Most common blocker: The legal representative is abroad and cannot obtain/use the digital signature within the filing window.
  • Most common fix: Prepare and register the apoderado generalísimo early, then file with clean evidence and an internal compliance calendar.

7) How AG Legal handles RTBF filings end-to-end

  1. Diagnosis: Confirm legal representative, signatories, and whether a generalísimo is needed for 2026.
  2. Power setup: Draft the generalísimo deed, coordinate signatures (local or abroad), and manage the registration process.
  3. UBO data validation: Review share registers, ownership/control charts, and layered structures (including trusts, if applicable).
  4. RTBF filing: Submit via the legal representative’s digital signature or through the registered attorney-in-fact, then store acknowledgment evidence.
  5. Ongoing compliance: Keep a single calendar for annual filing + event-driven changes to remain “transaction ready.”

8) Frequently asked questions (2026)

What does UBO mean in Costa Rica?
UBO means Ultimate Beneficial Owner: the natural person(s) who ultimately own or control a company. In Costa Rica, UBO information is reported through the RTBF.
Who can file the RTBF/UBO declaration in 2026?
In general, only the legal representative can file using a valid digital signature. In exceptional cases, a registered apoderado generalísimo may file when the legal representative cannot access the required signature.
Are “special” powers of attorney valid for RTBF filings?
No. Special/limited POAs are not accepted for RTBF filings. Use the legal representative or the registered generalísimo route.
What is the ordinary annual filing window for RTBF?
Common practice is an annual filing window in April (often referenced as April 1–April 30). Always confirm if there is an official extension in a given year.
What if our legal representative is abroad and cannot get a Costa Rican digital signature?
The clean solution is to grant and register an apoderado generalísimo to a trusted attorney in Costa Rica so the filing can be completed on time.
Does the generalísimo have to be registered?
Yes. For RTBF purposes, it should be granted by public deed and registered at the National Registry before the attorney-in-fact can file.
Do we need to file only once a year?
No. Besides the annual filing, you should file updates when beneficial ownership or control changes.
Can AG Legal handle the full UBO filing process?
Yes. We can coordinate the generalísimo (if needed), validate ownership/control information, file the RTBF, and keep your compliance calendar organized for 2026 and beyond.

9) Sources & official links

    • National Registry (RNP) – Circular CPJ-009-2025 (PDF).
      Read
    • Central Bank (BCCR) – Digital signature information.
      Read
    • Ministry of Finance – RTBF reference PDF (Transparency & Beneficial Owners Registry).
      Read

 

Talk to our lawyers

Need to secure your UBO filing for 2026, appoint a generalísimo, or file an update after a corporate change?
We handle the process end-to-end—so your operations, banking, and transactions stay smooth.

REQUEST A CONSULTATION

This content is informational and does not constitute legal or tax advice. Rules and administrative criteria can change. Confirm current requirements for your specific structure with qualified counsel.


Legal and Tax Implications for Inactive Companies In Costa Rica

Dec 9, 2025 | Commercial Law, Taxes

Legal & Tax Obligations for Inactive Companies in Costa Rica (Updated 2026)

By AG Legal · Updated 2026

Quick Take: Before 2018, inactive companies in Costa Rica were commonly used for holding assets with minimal compliance duties. That changed with the Public Finance Strengthening Law, which converted them into taxpayers. As of 2026, every inactive company must comply with five mandatory obligations: D-140 registry update, corporate tax, Education & Culture Stamp, UBO declaration, and the annual Income Tax Return (D-101).

For decades, creating an inactive company in Costa Rica was a simple and cost-effective strategy for owning property, safeguarding family assets, or structuring long-term investments. These companies did not conduct commercial activity and were therefore exempt from most tax requirements.

However, since the entry into force of the Law on Strengthening Public Finances in 2018, the regulatory framework changed drastically. Inactive companies are now classified as taxpayers and must meet several annual obligations, even if they generate no income.

Below you will find a complete 2026 guide explaining each obligation, due dates, penalties, and why proper compliance is crucial—especially for foreigners or investors who use corporations exclusively for asset protection.

Table of Contents

  1. What Is an Inactive Company?
  2. How the 2018 Tax Reform Changed Everything
  3. Mandatory Tax Obligations for 2026
  4. Compliance Deadlines (Quick Reference Table)
  5. Penalties for Non-Compliance
  6. Why Work With AG Legal
  7. FAQ

What Is an Inactive Company?

An inactive company (sociedad inactiva) is a legal entity that does not perform economic activities generating Costa Rican–source income. Most are used for:

  • Holding real estate
  • Asset protection
  • Estate planning
  • Vehicle or investment ownership
  • Family wealth management

Even though they do not conduct business, the law now requires them to file tax information for transparency and fiscal risk control.

How the 2018 Reform Changed the Treatment of Inactive Companies

With the Public Finance Strengthening Law, inactive companies became subject to the same tax reporting obligations as active companies—except they do not report income or expenses. The goal is for the Tax Authority to verify:

  • The origin and justification of assets
  • Consistency between corporate ownership and declared capital
  • Lawful use of legal structures

This reform introduced five mandatory compliance obligations detailed below.

Mandatory Tax Obligations for Inactive Companies in 2026

1. Filing of Form D-140 (Tax Registry Update)

Within 10 business days of incorporation, the company must file the D-140 form to register:

  • Tax address
  • Legal representative(s)
  • Economic activity code 960113

Failure to file results in significant administrative penalties.

2. Corporate Tax (Impuesto a las Personas Jurídicas)

Paid every January. Inactive companies pay a fixed annual amount determined by law. Payment can be made via any Costa Rican banking platform.

3. Education & Culture Stamp

This annual tax applies between February and March. The calculation is based on the net equity declared in the prior year’s D-101 return.

4. Ultimate Beneficial Ownership Declaration (UBO)

Filed annually in April through the Central Bank’s digital platform. It identifies the individuals who ultimately own or control the company.

Consequences of omission include:

  • Financial penalties
  • Inability to register documents at the National Registry
  • No issuance of corporate certifications

5. Income Tax Return for Inactive Companies (Form D-101)

Even though they generate no income, inactive companies must file an annual return disclosing:

  • Assets
  • Liabilities
  • Equity

This return is crucial because it serves as the base for calculating other taxes—and because any unjustified increase in assets may trigger an audit.

2026 Compliance Deadlines (Quick Reference Table)

Obligation Due Date
D-140 Registry Update Within 10 business days after incorporation
Corporate Tax January 31
Education & Culture Stamp February–March
UBO Declaration April 30
Income Tax Return (D-101) March 15

Penalties for Non-Compliance

The Tax Authority has increased oversight of inactive companies. Failure to comply may lead to:

  • High monetary fines
  • Restriction on registering documents at the National Registry
  • Accrual of interest and surcharges
  • Asset-based audits for unexplained increases
  • Company dissolution in extreme cases

Maintaining the company in good standing is essential—even if it holds a single property.

AG Legal assists hundreds of clients each year—including foreign investors, expats, and multinational groups—ensuring their corporate structures remain fully compliant. We handle:

  • D-140 filing
  • D-101 preparation and submission
  • UBO declarations
  • Annual tax reviews
  • Corporate housekeeping

Let our team ensure your inactive company remains fully compliant and penalty-free.

Frequently Asked Questions

Do inactive companies in Costa Rica pay income tax?

No. They must file the D-101 form, but they do not pay income tax because they do not generate Costa Rican-source income.

Can an inactive company own property?

Yes. Most inactive companies are used for holding real estate or personal assets.

What happens if I never file the UBO declaration?

The company may be unable to register documents, obtain certifications, or complete legal processes. Fines also apply.

Is the D-140 only filed once?

Yes—unless the company changes its address, representation, or activity code.

Costa Rica Gambling License: What’s Possible in 2026

Dec 5, 2025 | Commercial Law

Costa Rica Gambling License: What’s Actually Possible in 2026 (The Updated Legal Guide for Offshore iGaming)

Quick take (2026 update): Costa Rica still does not issue a traditional online gambling license. Instead, offshore casinos and sportsbooks operate using a data-processing (support) structure under Law 9050, keeping all wagering, merchant acquiring, player onboarding, and RNG infrastructure outside Costa Rica. This guide explains the legal limits, what is allowed, tax positioning, banking realities, and how AG Legal structures compliant offshore iGaming operations for global operators.

If you’ve begun researching a Costa Rica gambling license or an online gambling license in Costa Rica, you’ve likely noticed contradictory information online. Here is the legal truth for 2026: Costa Rica does not provide an iGaming license for casinos, sportsbooks, or RNG-based platforms.

Offshore operators instead establish a data-processing / BPO support company in Costa Rica, allowed under Law 9050, while their licensed gambling operation remains in another jurisdiction (e.g., Curaçao, Malta, Isle of Man). This model—used correctly—remains legal, efficient, and attractive for operators seeking talent, operational stability, and cost optimization.

Table of Contents

Author: AG Legal (iGaming & Corporate Team) • Updated: January 2026

Costa Rica recognizes data-processing, call-center, and BPO services connected to gambling operations. This regulatory allowance is commonly (and incorrectly) marketed as a “Costa Rica gambling license.” Legally speaking, it is not a gaming license and does not authorize gambling activity inside Costa Rica.

2026 clarity: The Costa Rican entity can support the gaming operation, but the actual gambling license must be held abroad, and all wagering, payments, RNG, and player contracts must occur outside Costa Rica.

What’s allowed vs. not allowed in 2026

Here is the updated, practical compliance reality for iGaming groups operating in Costa Rica:

Allowed (support functions):
  • Customer support & retention teams
  • Risk management monitoring (not odds-making)
  • Back-office data processing
  • Trading rooms (data analytics—not accepting bets)
  • B2B service agreements with licensed operators abroad
Not allowed in Costa Rica:
  • Accepting wagers locally (sportsbook or casino)
  • Holding the iGaming license through a Costa Rican entity
  • Processing player payments in Costa Rica
  • Using Costa Rica as “place of effective management” for gaming revenue

How the “linking” / data-processing company works

The Costa Rican entity functions as a service provider to your foreign licensed operator. Your foreign licensed company remains responsible for:

  • Player contracts
  • KYC/AML onboarding
  • Player funds and merchant processing
  • RNG & sportsbook engine
  • Regulatory compliance in the licensed jurisdiction

The Costa Rican company handles non-regulated support services and issues invoices for BPO-style services.

Taxation & residency rules explained simply

Costa Rica taxes source-based income only. Because the actual betting occurs outside the country, the Costa Rican entity typically pays tax on:

  • A service fee invoiced to the foreign operator
  • Municipal taxes (depending on location)
  • Annual legal entity tax

AG Legal structures transfer-pricing-compliant service models that withstand regulatory and banking scrutiny.

AML boundaries under Law 8204

A Costa Rican support company is not classified as a casino or gambling operator under Costa Rican AML regulations. However, banks and payment providers still require:

  • Foreign gaming license documentation
  • Organizational and operational charts
  • Flow-of-funds diagrams
  • SOPs for compliance, security, and incident response

We prepare full compliance packs to support onboarding with banks and PSPs.

Banking & payments: 2026 expectations

  • Transparency with banks is essential (BPO support—not gaming operator)
  • Player funds must never touch Costa Rica
  • Payroll and operational accounts can be held in Costa Rican banks
  • PSP/EMI accounts abroad handle gaming revenue

Properly structured operations experience no banking disruption in Costa Rica.

Costa Rica vs. Malta, Curaçao, Isle of Man (2026 comparison)

Jurisdiction Local iGaming License? Use Case Banking Outlook
Costa Rica No (support services only) Operational/BPO support Stable for OPEX; player funds abroad
Malta (MGA) Yes EU-regulated operators Strict but reliable
Curaçao Yes (modernized 2024–2025 regime) Cost-effective licensing Expanding PSP options
Isle of Man Yes High-tier operators Excellent; heavy due diligence

How to structure a compliant iGaming operation in 2026

  1. Choose your licensing jurisdiction: Curaçao, Malta, Isle of Man, Kahnawà:ke, etc.
  2. Incorporate your Costa Rican support entity: SRL or SA.
  3. Obtain permits & complete registrations: municipal BPO permit, tax ID, legal entity tax, RTBF/UBO filing.
  4. Set up banking: Costa Rica for payroll/OPEX; PSP/EMI abroad for player funds.
  5. Create a compliance pack: data flows, SOPs, AML/KYC responsibilities, incident reporting, and vendor due diligence.

Frequently asked questions (2026 update)

Does Costa Rica issue an online gambling license?
No. Operators must hold their gaming license from another jurisdiction. Costa Rica provides support infrastructure only.
Can we accept Costa Rican players?
No. Local betting is prohibited. All wagering must occur outside Costa Rica.
How are taxes handled?
Costa Rica taxes local source income. Your Costa Rican entity typically pays tax on its BPO service fees, not gaming revenue.
What about AML compliance?
Gaming AML applies in the licensing jurisdiction. Costa Rica requires corporate transparency filings and bank-driven compliance.

Talk to our iGaming lawyers in Costa Rica

Our corporate and iGaming team guides operators in creating a fully compliant offshore–onshore structure, securing permits, preparing compliance packs, and coordinating banking and licensing abroad.

REQUEST A CONSULTATION

This article is informational and not legal or tax advice. Requirements vary based on structure, jurisdiction, and banking partners.

Investment in Costa Rica: Guide for Foreign Investors

Dec 5, 2025 | Commercial Law

Investment in Costa Rica: The Complete 2026 Guide for Foreign Investors

By AG Legal · Updated 2026

Quick Take: Costa Rica is one of the safest, fastest-growing, and most investor-friendly destinations in Latin America. With political stability, strong legal protections, free trade zones, a highly educated workforce, and easy company formation, it offers ideal conditions for foreign investment in tourism, real estate, services, manufacturing, technology, and renewable energy.

Investment in Costa Rica has rapidly become a primary search topic among international entrepreneurs, global companies, and individuals seeking reliable, secure, and profitable opportunities in Latin America. Whether you are exploring business in Costa Rica, planning to expand your international operations, or learning about starting a business in Costa Rica, this guide provides a clear, legally accurate roadmap.

At AG Legal, we assist foreign businesses, investors, and entrepreneurs in establishing and expanding operations in Costa Rica—from corporate structuring and due diligence to labor compliance, contracts, real estate closings, immigration, and tax strategy.

Table of Contents

Why Invest in Costa Rica in 2026?

Costa Rica consistently ranks among the safest, most stable, and most legally secure economies in Latin America. Investors choose Costa Rica because of:

  • High political stability.
  • Strong property protections under the legal system.
  • Strategic location connecting North and South America.
  • Highly educated, bilingual workforce.
  • Business-friendly policies and international trade agreements.

The country has also become a major hub for multinational companies in the medical device, tech, logistics, tourism, agricultural, and renewable energy industries.

Best Industries for Investment in Costa Rica

Foreign investment is particularly strong in the following sectors:

1. Real Estate (Commercial, Residential & Tourism)

Investors value Costa Rica for its secure property rights and strong tourism demand.

2. Technology & Digital Services

Costa Rica is a regional leader in software development, cybersecurity, call centers, and shared service hubs.

3. Medical Devices & Advanced Manufacturing

The country is a global powerhouse in life sciences and exports medical devices worldwide.

4. Renewable Energy

With nearly 100% renewable electricity, Costa Rica is ideal for sustainability-focused investors.

5. Tourism & Hospitality

Eco-lodges, adventure tourism operations, boutique hotels, and wellness retreats remain among the most profitable investments.

Business Structures Available to Foreigners

Foreigners may own 100% of a Costa Rican business. The most common corporate structures are:

  • Sociedad Anónima (S.A.) – a traditional corporation with shareholders.
  • Sociedad de Responsabilidad Limitada (S.R.L.) – similar to an LLC, ideal for small and medium businesses.

Both offer strong liability protections and flexible ownership structures.

How to Start a Business in Costa Rica: Step-by-Step

  1. Select a legal structure (S.A., S.R.L., branch office, or foreign company registration).
  2. Form the company through the National Registry.
  3. Obtain corporate books and appoint a legal representative.
  4. Register with the Tax Authority (Hacienda).
  5. Register employees with the CCSS if hiring staff.
  6. Obtain permits and commercial licenses based on business type.

AG Legal handles every legal, regulatory, and procedural step for foreign investors.

Taxes, Incentives & Free Trade Zones

Costa Rica is globally recognized for its Free Trade Zone Regime (FTZ), offering major incentives:

Benefit Description
Corporate Income Tax 0% or reduced rates depending on the project
Import Duties Exempt for qualifying goods and machinery
VAT Exemption for specific operations

Real Estate Investment in Costa Rica

Foreigners have the same property rights as Costa Rican citizens. This makes Costa Rica one of the most reliable real estate markets in the region. The National Registry allows transparent title verification and secure closings.

Residency & Investor Visas

Foreign investors may qualify for:

  • Investor Residency (minimum investment: USD $150,000)
  • Business Owner Residency
  • Rentista Residency
  • Digital Nomad Visa

Why Work With AG Legal

AG Legal provides full legal support for companies in Costa Rica, investors, entrepreneurs, and multinational operations. Our services include:

  • Company formation (S.A., S.R.L., branch office)
  • Real estate due diligence & closings
  • Labor law compliance & HR support
  • Commercial contracts & negotiations
  • Immigration & residency processes
  • Tax strategy & regulatory compliance

FAQ: Investment in Costa Rica

1. Can foreigners own 100% of a company in Costa Rica?

Yes. Foreigners may own a business entirely without requiring a Costa Rican partner.

2. Is Costa Rica safe for investment?

Yes. Costa Rica offers one of the strongest legal and economic environments in Latin America.

3. What industries offer the highest ROI?

Real estate, tourism, technology, medical devices, and renewable energy consistently perform strongly.

4. How long does it take to start a company?

With AG Legal, the process typically takes 5–12 business days depending on structure and documentation.

Drinking Age in Costa Rica: What People Need to Know

Dec 2, 2025 | General, Inmigration Law

Drinking Age in Costa Rica (2026): The Ultimate Legal & Cultural Guide for Tourists and Expats

By AG Legal · Updated 2026

Quick Take (2026):
• Legal drinking age: 18 years old.
• Public drinking is legally prohibited under Law 9047, except during authorized municipal events (fairs, festivals, civic celebrations).
• In tourist areas, enforcement can be more tolerant if there is no disorderly conduct.
• Bars and liquor stores must verify age and follow municipal operating hours.
• DUI laws are strict and aggressively enforced nationwide.


It’s golden hour in Tamarindo. The Pacific breeze, the relaxed atmosphere, and the sound of music spilling from open-air restaurants welcome visitors from all over the world. A group of travelers stops before ordering drinks, asking a question nearly every foreigner wonders:

“What’s the actual legal drinking age in Costa Rica—and can we drink on the beach?”

Whether you’re visiting, studying abroad, or planning long-term relocation, understanding Costa Rica’s alcohol laws helps ensure a safe, enjoyable, and legally compliant experience. This guide provides the most complete information for 2026, combining legal precision, cultural context and practical insights for travelers.

Table of Contents

The legal drinking age in Costa Rica is 18. This applies to:

  • purchasing alcohol
  • consuming alcohol in legal locations
  • entering bars, casinos and nightclubs

Businesses that serve minors risk heavy fines, closure, and loss of alcohol permits.

2. International Comparison

Here’s how Costa Rica compares to other popular tourist origins:

Country Drinking Age Notes
Costa Rica 18 Public drinking banned by law (with specific exceptions)
United States 21 Strict enforcement
Canada 18–19 Depends on province
UK / EU 18 Similar to CR

3. ID Requirements

Establishments must request identification from anyone who appears under 25.

Accepted IDs:

  • Passport
  • Foreign driver’s license
  • Residency DIMEX card

4. Public Drinking Laws in Costa Rica (Legal Reality)

Costa Rica’s alcohol regulations are defined by the Law for the Regulation and Commercialization of Alcoholic Beverages (Law N° 9047).
According to Article 9, subsection f, the law clearly states:

Public drinking and commercializing alcohol in public spaces is prohibited, except during municipally authorized events such as fairs, festivals, parades, and civic celebrations. These areas must be officially marked.

This means:

  • You cannot legally drink alcohol in streets, sidewalks, beaches, parks, or other public places.
  • Police are empowered to confiscate alcohol or issue warnings if the law is violated.
  • Municipalities may authorize exceptions for festivals and public events.

✔ Practical Reality for Tourists

Although the law prohibits public consumption, enforcement in **tourist destinations** (Tamarindo, Jacó, Puerto Viejo, Manuel Antonio, Santa Teresa) can be more flexible.
Authorities typically tolerate public drinking as long as:

  • there is no disorderly conduct
  • no excessive noise or disturbance
  • no dangerous behavior
  • no minors are involved

But important: Tolerance ≠ permission.
Tourists should be aware that enforcement is always at police discretion.

5. Bars & Nightlife Regulations

Bars and clubs must:

  • verify age (18+)
  • follow licensed operating hours
  • avoid serving intoxicated individuals
  • comply with municipal noise laws

6. Alcohol Sales in Stores

Supermarkets, convenience stores and liquor shops may sell alcohol if licensed.
Typical hours: 8:00 a.m. and 11:59 p.m.

7. DUI Laws

Costa Rica’s DUI laws are strictly enforced.
Blood Alcohol Levels (BAL):

BAL Penalty
0.20–0.75 g/L High fine + points
≥ 0.75 g/L License suspension, vehicle impoundment

8. Alcohol Sales During Holidays & Elections

The former national “dry laws” for Holy Week and elections were removed. Municipalities may still impose localized restrictions.

9. Cultural Context

Costa Ricans enjoy alcohol socially and moderately. Excessive public intoxication is frowned upon and may attract police intervention, especially in family-oriented towns.

10. Safety Tips

  • Use authorized taxis or ride apps at night
  • Keep your drink in sight
  • Respect local communities and noise rules
  • Do not drink in public unless you’re in a permitted event area

11. Frequently Asked Questions

Can you drink on the beach in Costa Rica?

No, not legally. Public drinking is prohibited under Law 9047 unless the area is part of a municipally authorized event. In tourist zones, enforcement may be tolerant but it is never a legal right.

What is the legal drinking age?

18 years old.

Can police confiscate alcohol in public?

Yes. They are authorized to do so under Law 9047.

Is public intoxication illegal?

Yes if it causes disorder or risk. Police may intervene.

Can tourists buy alcohol at 18?

Yes. The law applies equally to locals and foreigners.

Is alcohol allowed during public festivals?

Only within officially designated areas authorized by the municipality.

What ID should tourists carry?

A passport is the safest and most universally accepted form.

Do bars check ID?

Yes, especially in tourist areas.

What time can you buy alcohol?

Generally between 8:00 a.m. and 11:59 p.m.

Is drunk driving strictly punished?

Yes. Costa Rica has very strict DUI laws and frequent checkpoints.


Government of Costa Rica: Freedom, Democracy & Stability

Nov 25, 2025 | General, Immigration Law

Government of Costa Rica: Freedom, Democracy & Stability Explained

By AG Legal · Updated Nov 2025

Quick Take:

  • The Government of Costa Rica is a constitutional democratic republic with no army since 1948.
  • Costa Rica is globally known for its political stability, human rights, environmental protection and rule of law.
  • The country offers a unique blend of freedom, safety and quality of life, making it highly attractive for expats, investors and retirees.

🕊️

No Army Since 1948

Abolished the military and redirected resources to education, healthcare and social programs.

⚖️

Rule of Law & Stability

Strong independent institutions, predictable laws and peaceful alternation of power.

🌿

Green & Human-Centered

Leadership in environmental protection, social guarantees and quality of life.

The Government of Costa Rica is frequently cited as a global example of democracy, peace and freedom. If you are considering a Costa Rica relocation, investing, retiring, studying political systems, or simply trying to understand how Costa Rica is governed, this guide walks you through the country’s political structure, institutions, elections and culture of freedom.

Unlike many countries in the region, Costa Rica has no military, enjoys strong checks and balances, and regularly ranks high in freedom, safety and quality-of-life indexes. This combination makes Costa Rica one of the best places to move for people from the USA and Europe who value stability, democracy and legal security.

1. Costa Rica: A Democratic Republic with No Army

Costa Rica is a constitutional democratic republic in Central America, internationally famous for abolishing its army in 1948. This decision radically shaped the political system of Costa Rica: instead of allocating large budgets to defense, the country invests heavily in education, healthcare, social programs and environmental protection.

For many observers comparing Latin American governments, the Government of Costa Rica stands out as a rare example of long-term democratic stability, peaceful alternation of power and institutional continuity. This is one of the key reasons why Costa Rica ranks highly in global freedom and peace indexes.

If you are evaluating where to move abroad, this context is essential: Costa Rica is not only a tropical destination; it is a mature democracy with strong institutions.

📅

Year without army

Since 1948, Costa Rica has had no standing military.
🎓

Investment focus

Budget oriented to education, healthcare & social development.
🌎

Global perception

Seen as a safe, stable and peaceful democracy.

2. Political Landscape & Culture of Freedom

The political landscape in Costa Rica is marked by a high level of civil liberties. You will not find military dictatorships, totalitarianism or permanent states of emergency. Instead, the country is governed through:

  • Regular, competitive free elections
  • Constitutionally protected freedom of expression
  • Independent media and active civil society
  • Strong attention to human rights and environmental rights

Peaceful demonstrations, rallies and protests are common and occur without systematic government interference. This is part of what makes Costa Rica particularly attractive to expats, digital nomads and foreign investors who value political stability, predictability and transparency.

In practice, this means that if you are planning to move to Costa Rica, open a business, apply for residency or retire in Costa Rica, you will operate under a stable, rules-based legal system, not under arbitrary executive power.

Visual comparison: Costa Rica vs. typical regional context

Aspect Costa Rica Typical regional scenario
Military No army since 1948 Permanent armed forces and higher defense spending
Political transitions Regular, peaceful elections History of instability or abrupt changes in some countries
Civil liberties Strong protection of speech & press Varies widely; more restrictions in some states
Environmental policy Global leader in conservation Less consistent protection of ecosystems
Perception for expats Safe, friendly, rule-of-law environment Perception depends strongly on the country

3. How Elections Work in Costa Rica

The Costa Rica election system is considered one of the most robust in the region. Every four years, on the first Sunday of February, Costa Ricans head to the polls to vote for:

  • The President of the Republic
  • 57 deputies to the unicameral Legislative Assembly
  • Two Vice Presidents (elected together with the President)

Voting centers are usually located in schools, which become accessible public spaces for families, volunteers and observers. For many visitors, Election Day feels like a national civic celebration of democracy.

The President and Vice Presidents are elected by a majority of valid votes. If no ticket reaches 40% of the vote in the first round, a second round is held in April between the two leading formulas. Legislative Assembly deputies are elected for a four-year term under proportional representation by province.

For foreign nationals analyzing Costa Rica for relocation or investment, this predictable and transparent electoral process is a key component of the country’s political stability and low-risk profile.

Costa Rica electoral cycle at a glance

  • Every 4 years – February: General elections for President, Vice Presidents and deputies.
  • April (if needed): Second-round presidential election when no ticket exceeds 40%.
  • Between elections: Political parties operate under strict oversight of the Supreme Electoral Tribunal.

4. Checks and Balances & Key Institutions

The Government of Costa Rica operates within a strong framework of checks and balances designed to avoid the concentration of power. Several independent institutions play a central role:

  • Supreme Electoral Tribunal (Tribunal Supremo de Elecciones, TSE): Manages voter registration, supervises elections and guarantees transparency in the electoral process.
  • Constitutional Chamber (Sala Constitucional or Sala IV): Reviews laws and government actions to ensure they comply with the Constitution and protects fundamental rights.
  • Ombudsman’s Office (Defensoría de los Habitantes): Oversees public entities and defends the rights of inhabitants against abuses or negligence.

Political parties and campaigns are subject to the oversight and rules of the Supreme Electoral Tribunal, reinforcing trust in the system. For foreigners, this translates into a greater sense of legal certainty and institutional predictability.

Supreme Electoral Tribunal (TSE)

Guardian of elections, transparency and political rights.

Constitutional Chamber (Sala IV)

Ensures laws and policies respect the Constitution.

Ombudsman’s Office

Protects inhabitants from abuses by public institutions.

5. Political Parties & Recent Presidents of Costa Rica

Political parties are the engine of Costa Rican democracy. Over the last decades, different parties have held power, reflecting a healthy alternation of government. Here is a list of the last six presidents of Costa Rica and their political parties:

President Term Political party Highlights
Rodrigo Chaves Robles 2022–2026 Social Democratic Progress Current administration
Carlos Alvarado Quesada 2018–2022 Citizen Action Party Continuation of social and environmental policies
Luis Guillermo Solís Rivera 2014–2018 Citizen Action Party Strengthening of democratic institutions
Laura Chinchilla Miranda 2010–2014 National Liberation Party First woman President of Costa Rica
Óscar Arias Sánchez 2006–2010, 1986–1990 National Liberation Party Nobel Peace Prize for Central American peace efforts
Abel Pacheco de la Espriella 2002–2006 Social Christian Unity Party Part of the modern multi-party era

This rotation between parties shows that power is not monopolized by a single group, supporting the perception of Costa Rica as a reliable democracy for long-term planning. For investors and expats, this history is a strong signal of political continuity without authoritarian tendencies.

6. Branches of Government: How Costa Rica Is Organized

The Government of Costa Rica is divided into three independent branches:

  • Executive Branch: Led by the President, two Vice Presidents and the Cabinet. It manages public policy, foreign affairs, the national budget and day-to-day administration.
  • Legislative Branch: A unicameral Legislative Assembly with 57 deputies. It drafts, debates and approves laws and public policies.
  • Judicial Branch: An independent court system headed by the Supreme Court. It interprets and applies the law, resolves disputes and protects rights.

Many public institutions, such as autonomous agencies and regulatory bodies, enjoy operational independence. While this can add complexity to administrative procedures, it also protects institutions from centralized political interference.

If you are planning to start a business, buy property or apply for residency in Costa Rica, understanding this structure is crucial. Working with legal counsel who knows how to navigate these entities can save you time, money and unnecessary stress.

Executive

Implements laws, leads government and foreign policy.

Legislative

Creates and reforms laws through the Assembly.

Judicial

Ensures justice, legal certainty and rights protection.

7. Costa Rica’s Global Impact: Freedom, Peace & Sustainability

Costa Rica is often highlighted in international reports for:

  • Freedom of speech and press
  • Independent judiciary and strong rule of law
  • Environmental leadership, with high percentages of protected natural areas
  • Social Guarantees like universal healthcare and a strong social security system

Two historic pillars of Costa Rica’s social model are:

  • Costa Rican Social Security Fund (CCSS): Provides public healthcare and pensions.
  • Labor Code: Protects workers’ rights, minimum labor standards and union freedoms.

This combination of democracy, social protection and environmental policy explains why Costa Rica is so frequently recommended in rankings of the best countries to live or retire, especially for citizens from the USA, Canada and Europe seeking a balance of freedom, safety and quality of life.

Why this matters for you:

  • More predictable environment for long-term investments.
  • Higher perceived safety and institutional trust for expats and retirees.
  • Strong baseline of rights, healthcare and social protections.

8. Is Costa Rica a Good Country to Live, Invest and Retire?

For many foreigners, the question is not only how the Government of Costa Rica works, but whether Costa Rica is a good country to move to. From a legal and institutional perspective, the answer is often yes, especially if you value:

  • Stable democracy with no army
  • Legal protections for property and investments
  • Rule of law and access to courts
  • Human rights and environmental protection as constitutional principles
  • Strong ties with the United States and Europe

Every year, many American and European citizens choose Costa Rica for:

  • Retirement in Costa Rica under specific residency categories
  • Digital nomad visas and remote work
  • Real estate and tourism investments
  • Starting companies or regional headquarters

However, each project has its own legal, tax and regulatory implications. Working with a specialized legal team is essential to align your goals with the Costa Rica legal framework.

Expats & retirees

Understand the legal and political context before relocating.

Investors & entrepreneurs

Evaluate stability, regulations and institutional support.

Students & analysts

Use Costa Rica as a case study in democracy and peace.

9. Key Takeaways About the Government of Costa Rica

  • The Government of Costa Rica is a constitutional democratic republic with no army.
  • It has a stable, transparent electoral system with regular alternation of power.
  • Strong checks and balances and independent institutions protect democracy and rights.
  • Costa Rica is globally recognized for its freedom, peace and environmental leadership.
  • The country offers a combination of political stability, legal security and quality of life attractive for expats and investors.
  • Understanding how the government works is crucial before you move, invest or retire in Costa Rica.

FAQ: Government of Costa Rica

Is Costa Rica a democracy?

Yes. Costa Rica is a constitutional democratic republic with regular free elections, independent institutions and strong civil liberties. It is often considered one of the most solid democracies in Latin America.

Does Costa Rica have an army?

No. Costa Rica abolished its army in 1948. Since then, the country has redirected resources to education, healthcare and social development, relying on diplomacy and international law for its security strategy.

Is Costa Rica politically stable?

Costa Rica is widely regarded as politically stable. It has had no military coups in decades, maintains strong institutions and offers a predictable environment for expats, investors and retirees.

Is Costa Rica safe for expats and retirees?

While no country is free from crime, Costa Rica is generally considered safer than many other Latin American countries. Its rule of law, respect for rights and political stability are major reasons why many foreigners choose to retire or relocate to Costa Rica.

How does Costa Rica’s government impact foreign investors?

The Government of Costa Rica provides a framework of legal protections for property, contracts and investments. Clear regulations, a functioning court system and international agreements make Costa Rica a popular choice for foreign direct investment.

Can foreigners participate in Costa Rican politics?

Foreigners residing in Costa Rica do not have the right to vote in national elections, but they benefit from the same civil rights, judicial protections and access to services granted to Costa Ricans, subject to immigration status and local regulations.

Marijuana Laws in Costa Rica: The 2026 Investor-Legal Guide

Nov 20, 2025 | Commercial Law

Marijuana Laws in Costa Rica

By AG Legal · Updated 2026

Quick Take:
• Costa Rica prohibits recreational marijuana but regulates medical cannabis and hemp under Law 10113.
• THC products are legal exclusively through medical and pharmaceutical channels.
• Licenses exist for cultivation, manufacturing, industrial hemp, and product registration.
• Distribution is restricted to authorized pharmacies with digital prescriptions.
• AG Legal advises clients currently holding cannabis and hemp licenses in Costa Rica.

It’s 8:45 a.m. in San José. The sun is already hitting the Central Valley, and a foreign investor sits in a taxi on the way to a meeting with our firm. He opens a folder—neatly organized financial projections and plant genetics notes.

He looks up and asks the question we hear almost every day:

“Is cannabis really legal in Costa Rica? And if so… how do I get a license?”

The truth is that marijuana laws in Costa Rica are far more structured—and far more promising—than most investors realize. The country has moved past the era of grey zones and informal tolerance. Today, Costa Rica is quietly building one of Central America’s most stable frameworks for medical cannabis, THC products, and industrial hemp.

This guide is built for investors like him—and like you—who need the clearest and most practical roadmap to entering Costa Rica’s regulated cannabis industry.

Unlike markets where regulations shift quickly or lack institutional clarity, Costa Rica has positioned itself as a disciplined, compliance-driven jurisdiction—one capable of supporting well-structured, investment-grade cannabis projects. For companies exploring long-term deployment of capital, this legal environment offers predictability, governance oversight and a transparent licensing structure.

This article provides a comprehensive and professionally oriented overview of marijuana laws in Costa Rica, including the legal treatment of THC, the regulatory path for medical cannabis, requirements for industrial hemp, and step-by-step guidance for obtaining a cannabis license in Costa Rica.

Table of contents

1. Executive overview of marijuana laws in Costa Rica

Costa Rica maintains a regulatory system that is both protective of public health and conducive to controlled investment. The country enforces strict anti-trafficking laws while simultaneously providing a formally structured legal regime for medical cannabis and industrial hemp.

The legal landscape can be summarized as follows:

  • Recreational marijuana: prohibited.
  • Personal consumption: tolerated in practice, though not legalized.
  • Medical cannabis & industrial hemp: fully regulated and legal with licenses.
  • THC-containing products: restricted to medical and pharmaceutical channels.

For institutional investors, the legitimate opportunities lie exclusively in the regulated medical cannabis and industrial hemp sectors, where compliance, traceability and licensing standards provide a clear operational framework.

2. Recreational use vs. regulated markets

Although personal possession of small quantities is often treated with tolerance, Costa Rican law does not authorize recreational cannabis production, commercialization or distribution. Any activity outside the medical and industrial pathways falls under the domain of drug control and criminal enforcement.

Professional investors should therefore disregard the recreational segment entirely; the operational and legal ecosystem is designed for compliant medical and industrial projects with robust regulatory oversight.

3. The medical cannabis framework under Law 10113

The cornerstone of Costa Rica’s regulated market is Law No. 10113, which authorizes:

  • Medical and therapeutic cannabis production
  • Industrial hemp cultivation and processing
  • Commercialization of registered products
  • Licensing for cultivation, manufacturing and research

The law has enabled the issuance of multiple licenses to both local and foreign-backed entities. AG Legal currently represents clients operating under this regulatory framework, including cultivation, processing and integrated cannabis companies.

Core principles of Law 10113:
  • Pharmaceutical-grade regulation
  • Mandatory licensing for all activities
  • Traceability and quality control
  • Strict compliance oversight by health and agricultural authorities

4. THC legality and regulatory conditions

In Costa Rica, THC is legal exclusively for medical purposes and must adhere to strict regulatory pathways. THC-containing products are permitted only if:

  • They obtain sanitary registration from the Ministry of Health.
  • They comply with pharmaceutical manufacturing standards.
  • They are distributed solely through authorized pharmacies.
  • Patients hold a valid medical prescription.

This framework positions Costa Rica within a controlled medical model, emphasizing safety, accountability and formal distribution channels.

5. Industrial hemp: regulatory and commercial opportunities

Industrial hemp represents an agile entry point for investors interested in agricultural or manufacturing operations. Licenses have been granted for:

  • Cultivation
  • Harvesting and drying
  • Initial processing
  • Cosmetic and food-grade products

For companies engaged in nutraceuticals, personal care, textiles or industrial composites, Costa Rica provides regulatory stability and access to export-friendly production chains.

6. Costa Rica drug laws and controlled substances

Searching for terms such as “what drugs are legal in Costa Rica” or “Costa Rica drug laws” may lead to misconceptions. The reality is straightforward:

  • Most controlled substances remain illegal.
  • Medical cannabis and hemp are the only regulated exceptions.
  • Personal consumption is tolerated, but not legalized.
  • Trafficking and unlicensed production remain criminal offences.

7. Cannabis license architecture in Costa Rica

Costa Rica offers a structured licensing ecosystem for regulated operations. The principal categories include:

License Scope Authority
Industrial hemp authorization Cultivation, harvesting, and initial processing of hemp. MAG
Medical cannabis cultivation license Licensed THC or CBD cannabis production. MAG
Manufacturing license Extraction, formulation and industrial-scale processing. MAG & Ministry of Health
Sanitary product registration Authorization for specific THC or CBD products. Ministry of Health

8. Licensing process: step-by-step for investors

AG Legal advises investors through a structured and compliance-driven licensing process:

  1. Define the project’s operational model.
  2. Incorporate a Costa Rican legal entity.
  3. Select suitable land aligned with zoning and environmental requirements.
  4. Prepare technical, agronomic and security documentation.
  5. Submit the formal license application to MAG and/or the Ministry of Health.
  6. Undergo site inspections and compliance evaluations.
  7. Obtain sanitary registrations for commercial products.
  8. Maintain ongoing compliance, renewals and operational reporting.

9. Pharmacy distribution requirements

Under Costa Rica pharmacy laws, THC-based medical cannabis products are treated as regulated pharmaceuticals. As such:

  • They may only be sold in licensed pharmacies.
  • A medical prescription is required.
  • Products must comply with sanitary registration and traceability protocols.
  • Marketing and advertising are strictly regulated.

10. Compliance considerations for investment-grade projects

Key compliance risks:

  • Commencing operations before obtaining required licenses.
  • Non-compliant THC thresholds in hemp crops.
  • Insufficient environmental and zoning approvals.
  • Failure to implement robust traceability and quality systems.
  • Unauthorized importation of genetics or inputs.

11. Frequently asked questions

1. Is cannabis legal in Costa Rica?

Recreational cannabis is prohibited. Medical cannabis and industrial hemp are legal and regulated under Law 10113.

2. Is THC legal in Costa Rica?

Yes, but only for medical use and only through licensed and registered products.

3. What drugs are legal in Costa Rica?

Only medical cannabis and industrial hemp are legally regulated. Most controlled substances remain illegal.

4. Can a foreign company own a cannabis business?

Yes. Foreign investors may fully own licensed cannabis and hemp companies in Costa Rica.

5. Does Costa Rica permit recreational cannabis sales?

No. Recreational commercialization remains prohibited.

6. How long does licensing take?

Several months depending on documentation quality, inspections and project scale.

7. Are CBD products freely sold?

Not always. Many CBD products require sanitary registration.

8. Do THC products require pharmacy distribution?

Yes, THC medical products must be dispensed through authorized pharmacies.

9. Can companies import seeds or genetics?

Only with proper authorization and phytosanitary approvals.

10. Does AG Legal assist with cannabis licensing?

Yes. Our firm advises companies already licensed in cultivation, processing and commercialization.


Accident in Costa Rica? Let’s Learn About Your Rights & Compensation

Oct 17, 2025 | Criminal Law, Immigration Law

Injured in Costa Rica? A Legal Guide to Your Rights & Compensation

Quick take:  If a Costa Rica accident derailed your trip—zip line accident, white water rafting accident (Costa Rica), ATV crash, car accident in Costa Rica, hotel slip or boating fall—AG Legal can help. We investigate fast, protect your medical and travel claims, and use the full force of Costa Rican consumer law to pursue compensation from tour operators, hotels, rental car/ATV companies, suppliers and their insurers.

An injury during vacation is never just a matter of paperwork. The consequences of the situation include disruption of plans, the need to change flights, paying expensive medical bills, and suffering physical discomfort with permanent or temporary disabilities. At AG Legal, we have a proven track record of successfully representing tourists and expats following accidents in Costa Rica, ranging from zip line incidents during canopy tours in Monteverde to collisions involving ATV rentals. We assist you in preserving the evidence and ensuring that every responsible party is held to account while you recover.

Table of Contents

Author: AG Legal • Reviewed by: Litigation, Insurance & Consumer Law Team • Updated: Oct 2025

Personal injury cases we handle (real scenarios)

No two trips—or injuries—look the same. We routinely see Costa Rica injuries after “bucket list” adventures and everyday moments: a zip line accident when a harness wasn’t properly checked; a white water rafting accident in Costa Rica during a sudden rise in the river; a Costa Rica ATV accident on a muddy trail without helmet; or a car accident in Costa Rica after a rental with worn tires hydroplaned in the rain. We also handle hotel pool slips, food poisoning, negligent security, and boating mishaps (snorkel/scuba, sport fishing, jet skis, catamarans and docks).

We know what searchers ask—“is Costa Rica dangerous?”, “Driving in Costa Rica is Dangerous”, “Costa Rica vacations dangers”. The truth is, risks exist everywhere. The question is whether the operator, hotel or rental company did what the law requires to keep you safe. When they didn’t, we build the case: safety briefings, instructor ratios, weather calls, equipment logs, maintenance, signage and emergency plans. Then we go after everyone who should contribute to your recovery—including their insurers.

  • Adventure tourism:
    • Costa Rica zip line accidents
    • Canopy tours
    • Costa Rica rafting accidents
    • canyoning, rappelling
    • surf lessons
    • horseback riding
  • ATV/UTV & road:
    • ATV accident
    • Motorcycle accident Costa Rica
    • Car accident Costa Rica
    • Fatal car accident in Costa Rica
    • Unsafe shuttles or ride-share
  • Hotels & rentals:
    • pool decks slips
    • railings/balconies
    • stairs
    • negligent security
    • food poisoning
  • Boats & water:
    • snorkeling
    • scuba
    • sport fishing
    • jet skis
    • catamarans
    • docks and marinas
  • Products & premises:
    • defective harnesses/helmets
    • contaminated food
    • poor maintenance

Who can be liable in Costa Rica (joint & several liability)

In many Costa Rica accidents there isn’t one culprit—there’s a chain. The tour company may cut corners, the hotel may fail to warn, a rental car or ATV company may deliver unsafe equipment, a subcontracted driver may speed, and a supplier may sell a defective harness. Under joint and several liability (responsabilidad solidaria), we can pursue all actors in the commercialization chain—tour operators, guides, hotels, property managers, equipment suppliers, transport subcontractors, organizers/promoters and, at times, concession holders—so you’re not left chasing a single under-insured defendant while bills pile up.

Consumer law in action: objective liability & full compensation

When you travel Costa Rica, book a tour or stay at a hotel, you’re a consumer. Costa Rican consumer law recognizes that the company (hotel, tour operator, rental car/ATV business, importer, merchant) usually holds the power. To balance the scales, the law provides:

  • Objective (strict) liability: If a product or service causes harm—or if information about its use/risks was inadequate—you can claim compensation even without proving fault.
  • Joint & several liability: Producer, supplier and merchant can be held responsible together; managers and technicians may also answer when their conduct breaches consumer duties.
  • Full indemnification (indemnización) for damage (daño): medical costs, lost income, pain and suffering, travel disruptions and other proven losses.

The Consumer Protection Law: Articles 30 & 35

The Law for the Promotion of Competition and Effective Defense of the Consumer (Law No. 7472) is our core tool. Article 30 requires suppliers to provide truthful, adequate and timely information about goods and services—especially regarding risks, safety conditions, correct use and limitations. If a tour operator downplays a river’s flow on a stormy day, or an ATV rental omits warnings about brake wear, that is a problem under Article 30.

Article 35 sets a robust regime of responsibility: the producer, supplier and merchant answer concurrently and regardless of fault when a consumer is harmed by a product or service, or by inadequate/insufficient information about its use and risks. In practice, this lets us bring in all relevant actors—tour operator, hotel, rental company, distributor, importer—so compensation doesn’t depend on a single pocket.

For travelers, that means you don’t have to prove exactly who was careless. 

We apply these rules daily for injuries tied to hotels, tour operators and rental car/ATV companies. The goal is simple: full and fair compensation.

What compensation covers

Category Examples
Medical expenses ER, surgery, hospitalization, meds, rehab, prosthetics, follow-ups in your home country
Lost income Time off work, reduced capacity, caregiver costs
Pain & suffering Physical pain, scarring, PTSD/anxiety, loss of enjoyment
Travel & logistics Medical flights, lodging changes, family travel, specialized transport
Property damage Phones, cameras, gear, clothing

Civil route vs. criminal complaints

Most matters move forward as civil claims (damages against companies and their insurers). In severe cases (gross negligence or intentional wrongdoing), we may coordinate a criminal complaint. Practically, the civil route remains the best vehicle to secure compensation efficiently, while criminal actions can complement accountability when appropriate.

Evidence checklist (save this)

  • Incident data: date/time, GPS or address, weather/lighting conditions.
  • Photos/video: scene, equipment, signage, defects, injuries over time.
  • Witnesses: names, contacts, short statements if possible.
  • Operator documents: waiver, voucher, safety handouts, equipment tags.
  • Medical records: ER report, imaging, prescriptions, invoices.
  • Expenses: airline/hotel changes, transport, caregiver logs.
  • Communications: emails/chats with hotel/operator/insurer—do not sign releases without counsel.

“Costa Rica dangerous?” Myths, realities & a traveler’s story

Search trends spike every season: Costa Rica dangerous, is Costa Rica dangerous, Driving in Costa Rica is Dangerous, Costa Rica vacations dangers, Costa Rica zip line accidents, Costa Rica rafting accidents. Here’s what we see up close. A family lands in Liberia, excited for a week of beaches and canopy tours. On day two, unexpected rain turns a country road slick. Their rental car with worn tires fishtails; later, at a zip line, a rushed briefing skips key warnings about braking technique. None of this means “don’t travel Costa Rica.” It means operators must do their part: maintain gear, read the weather, train staff, set safe ratios, post clear signage, and call off an activity when conditions change.

Our role is simple and firm: when companies fail those duties and you’re hurt, we prove it—using maintenance logs, instructor records, weather data, communications, and expert analysis—and then we pursue full compensation. Costa Rica remains a remarkable destination; with responsible operators, risks are managed. When they aren’t, the law protects travelers.

Illustrative cases & outcomes

  • Defective product explosion (Embotelladora Tica): a bottle exploded on opening and injured a consumer’s eye—full compensation awarded under objective liability (Sala Primera, vote 646-F-2001).
  • Vehicle theft at retailer (PriceSmart): duty to safeguard clients’ property; compensation ordered (Sala Primera, vote 655-2007).
  • Bank hostage tragedy (Monteverde): joint compensation ordered for deaths inside a bank despite the act of a third party (Sala Tercera, vote 1333-2007).
  • Slip and fall at restaurant (McDonald’s): inadequate service conditions triggered compensation under the consumer law framework.

Our process: step by step

  1. Demand & negotiation: a full damages brief with evidence and prognosis.
  2. Litigation-ready: file the civil action; coordinate any criminal complaint if warranted.
  3. Obtaining compensation: We focus on compensating you for the damage caused to you as a consumer.

Frequently asked questions

What should I do right after a Costa Rica accident?
Get medical care, document the scene, gather witnesses, and avoid signing releases. Contact us to preserve evidence.
Can I recover damages if I signed a waiver?
Waivers don’t excuse negligence in safety protocols, defective equipment or inadequate supervision—especially in consumer contexts.
How long do I have to bring a claim?
Deadlines apply and can be short depending on the claim type. We confirm the periods and file protective actions where needed.
Do you take cases for zip line, rafting, ATV and road crashes?
Yes. We investigate standards, equipment logs, training and emergency response to establish fault and maximize recovery.

Talk to our injury lawyers

If your trip turned into a Costa Rica accident—hotel, road, ocean, zip line accident, rafting or ATV—we’ll carry the legal burden while you heal. Let’s make it right.

REQUEST A CONSULTATION

This guide is informational and not legal advice. Strategy depends on facts, prognosis, insurance and current law.


Opening a Bank Account in Costa Rica for Foreigners & Companies

Oct 16, 2025 | Commercial Law, Immigration Law

Opening a Bank Account in Costa Rica — We Make It Easy for Foreigners, New Residents & Companies

Here’s the truth: Costa Rican banks welcome foreigners—but KYC/AML paperwork can feel overwhelming. Our banking lawyers pre-screen your file, match you with the right bank, prepare you for the compliance interview, and accompany you until your account is live. No guesswork, no back-and-forth.

If you’re investing, relocating, running payroll, or simply tired of paying international fees, a local bank account is essential. We work with non-residents on passports, new residents on DIMEX, and companies setting up treasury. Our role is practical: translate the bank’s language into yours, organize your documents, and make sure approval is not blocked by small mistakes.

Table of Contents

Author: AG Legal • Reviewed by: Corporate & Banking Team • Updated: Oct 16, 2025

Why work with AG Legal (what we actually do)

  • Bank match: We recommend the bank most likely to approve your profile (risk matrix varies by institution).
  • Document pre-screen: We assemble IDs, proof of address/income, and (for companies) bylaws, UBO chart, and source-of-funds narrative.
  • “Mock” compliance interview: We rehearse the questions banks ask (transactions, countries, amounts) so you are ready.
  • Branch accompaniment: A lawyer attends your appointment, helps with Spanish forms, and keeps things moving.
  • Aftercare: We set a compliance calendar so you don’t miss periodic KYC updates that can freeze accounts.

Requirements you’ll need (individual & corporate)

Profile Main requirements
Individual (resident) DIMEX or cédula, proof of address, proof of income (contracts/pay slips/statements), bank KYC form.
Individual (non-resident) Valid passport (+ entry stamp/visa), proof of address (utility/lease), proof of income, KYC form. Some banks ask for home-country tax ID.
Company Good standing certificate, bylaws/shareholder list, legal rep’s powers, UBO diagram + IDs, source-of-funds memo, financials (or projections), tax ID & fiscal address.

Tip: If your documents are abroad, we guide you on apostilles and official translations so the bank accepts them on the first try.

Our lawyer-led step-by-step process

  1. 15-minute intake: We map your goals (personal, business, dual currency, online needs).
  2. Bank selection: We propose 1–2 banks with the highest approval likelihood for your profile.
  3. File preparation: We compile IDs, address, proof of income, and (for companies) corporate & UBO files.
  4. Mock interview: We rehearse answers to typical KYC questions to avoid red flags.
  5. Appointment & accompaniment: A lawyer attends your branch visit and helps finalize onboarding.
  6. Activation & aftercare: We help set up online banking/tokens and add you to our compliance reminder calendar.

Public vs. private banks: who is best for you?

Bank Type Good fit when…
Banco Nacional Public You want stability, wide branch coverage, and payroll/utilities integration.
Banco de Costa Rica (BCR) Public You need government-backed services for SMEs or import/export activity.
BAC Credomatic Private You value strong digital banking and smoother onboarding for foreigners.
Scotiabank Costa Rica Private You prefer an international network and credit products.
Promerica Private You want agile onboarding and modern branches for daily banking.

Fees, timelines & currencies (realistic expectations)

  • Opening fees: often low or waived; minimum deposits typically $20–$100.
  • Monthly fees: small maintenance fees—sometimes waived with minimum balance.
  • Timelines: same-day to 1–2+ weeks depending on KYC complexity and workload.
  • Currencies: CRC (colón) and USD are available for individuals and companies.

Non-residents & digital nomads

You can open on a passport with proper KYC. If you have a Digital Nomad Visa or are applying for residency, bring those records—some banks view them positively. We prepare your income & address evidence and help you avoid phrasing that can slow approval.

Corporate accounts, UBO & compliance

  • We build a clean UBO diagram and collect IDs so onboarding doesn’t stall.
  • We draft a short, bank-friendly source-of-funds memo that answers AML questions up front.
  • We align bylaws/representations so the right signatories pass KYC on the first attempt.

KYC/AML under Law 8204 — what to expect

Banks verify identity, address, and source of funds, and ask about countries, counterparties, and volumes. We rehearse answers and keep your profile updated so your account stays active during periodic reviews.

Frequently asked questions

Can a foreigner open a bank account without residency?
Yes. Most banks accept passports for non-residents with proper KYC (address + income). DIMEX helps but is not always required.
What if a bank declines me?
It happens. We’ll pivot to a different bank and strengthen your file. Each institution has a different risk appetite.
Can I hold USD and CRC?
Yes. Dual-currency accounts are common for personal and corporate needs.
How long will this take?
From same-day (simple personal accounts) to 1–2+ weeks for corporate or higher-risk profiles. Our pre-screening shortens the timeline.

Talk to our banking lawyers — we’ll handle everything

Share your passport or DIMEX, address, and proof of income—we do the rest: bank match, document prep, mock interview, appointment, and activation.

REQUEST A CONSULTATION

This content is informational and does not constitute legal or tax advice. Confirm specific bank requirements and timelines with our team.

Costa Rica Public Holidays 2026: Dates & Calculator

Oct 15, 2025 | Labor Law

Costa Rica Public Holidays 2026: Calendar & Payroll Rules (HR Guide)

Quick take: Costa Rica distinguishes mandatory-pay holidays (paid even if not worked; if worked they’re paid double) and non-mandatory-pay holidays (payment depends on pay modality and whether they are worked). Below you’ll find the 2026 calendar, payroll rules by modality, and a simple pay calculator.

This AG Legal guide is built for HR teams, payroll, and business owners planning shifts and budgets around Costa Rica’s 2026 holidays. When the Ministry of Labor (MTSS) releases the specific 2026 circular, we will update this page.

Table of Contents

Author: AG Legal • Reviewed by: Labor & HR Team • Updated: 2025-10-15

Mandatory vs. non-mandatory holidays (clear rules)

Holiday type If NOT worked If worked
Mandatory-pay The day is paid (included or added, depending on modality). Double the day. Overtime on the holiday: triple.
Non-mandatory-pay May be unpaid (weekly non-commerce) or already included (monthly/biweekly and weekly commerce). Single day (or add to complete double if already included). OT: 1.5× or 3× depending on modality.

How to pay by salary modality (quick reference)

Modality Holiday not worked Holiday worked Overtime on holiday
Weekly (non-commerce) Mandatory: +1 day • Non-mandatory: no pay. Mandatory: 2× day • Non-mandatory: 1× day. Mandatory: 3× • Non-mandatory: 1.5×.
Weekly (commerce) Included if not worked. Add +1 day to complete double. 3×.
Monthly / Biweekly Included if not worked. Add +1 day to complete double. 3×.

2026 holiday calendar (Costa Rica)

Dates and weekday — verify any official observance shifts if the MTSS sets them for 2026.

2026 Date Holiday Pay category
Thu, Jan 1New Year’s DayMandatory-pay
Thu, Apr 2Maundy ThursdayMandatory-pay
Fri, Apr 3Good FridayMandatory-pay
Sat, Apr 11Juan Santamaría DayMandatory-pay
Fri, May 1Labor DayMandatory-pay
Sat, Jul 25Annexation of NicoyaMandatory-pay
Sun, Aug 2Our Lady of the AngelsNon-mandatory-pay
Sat, Aug 15Mother’s & Family DayMandatory-pay
Mon, Aug 31Black Person and Afro-Costa Rican Culture DayNon-mandatory-pay
Tue, Sep 15Independence DayMandatory-pay
Tue, Dec 1Abolition of the ArmyNon-mandatory-pay
Fri, Dec 25Christmas DayMandatory-pay

Holiday pay calculator

Estimate the additional amount owed for a holiday by modality, type, and whether it was worked. Enter your real daily wage.

Note: Reference estimate. Adapt to special shifts, allowances, and internal policies (MTSS criteria / Labor Code).

Frequently asked questions

Which holidays are usually mandatory-pay in Costa Rica?
Typically: Jan 1, Maundy Thursday, Good Friday, Apr 11, May 1, Jul 25, Aug 15, Sep 15 and Dec 25.
How is a mandatory-pay holiday worked day paid?
At double the daily rate. Overtime performed on the holiday is triple.
For monthly/biweekly or weekly-commerce payrolls, what if the holiday is not worked?
It is generally already included. If worked, add +1 day to complete double; overtime at triple.
Official resources:

Talk to our labor lawyers

We configure payroll, design holiday policies, and solve complex HR cases for employers in Costa Rica.

REQUEST A CONSULTATION

Informational content. Confirm each year with the MTSS circular and your internal policies. For special shifts or rosters, ask us for a tailored review.

Costa Rica Medical Visa: Requirements & Steps (2025)

Oct 14, 2025 | Immigration Law

Costa Rica Medical Visa: 2025 Guide for Patients, Companions & Clinics

Quick take: Travelers coming to Costa Rica primarily for medical treatment may enter visa-free (many nationalities, up to 90 days) or need a consular visa depending on passport and stay length. Expect a hospital letter, funds & insurance proof, itinerary and—when required—a police certificate. If recovery needs more time, you can request a medical extension before your status expires.
  • Who needs a visa? Visa-exempt: enter as tourists (≤90 days) → extension if medically justified. Visa-required: apply before travel with full documentation.
  • Core documents: Passport, hospital/clinic letter, proof of funds, insurance, return/onward ticket, and (if requested) police certificate.
  • Process: Consular filing (pre-travel) or in-country extension based on physician report and medical necessity.

As immigration law counsel at AG Legal, we coordinate patient admissions with private hospitals in San José, Escazú, and Guanacaste. Below you’ll find clear requirements, a document checklist, nationality notes, and step-by-step instructions—plus what to do if your treatment requires more time than initially authorized.

Table of Contents

Author: AG Legal • Reviewed by: Immigration Law Team • Updated: 2025-10-14

What is the Costa Rica medical visa?

“Medical visa” is a practical term for entering Costa Rica to receive treatment. Depending on your passport and stay length, you either (i) enter visa-free as a tourist and carry documentation showing a medical purpose, (ii) obtain a consular visa before travel, or (iii) request a short-stay extension in-country when a physician certifies medical necessity.

Who needs it vs. who is visa-free

  • Visa-exempt nationals (e.g., U.S., Canada, U.K., most EU): Typically admitted as tourists for up to 90 days. If treatment or recovery takes longer, request a medical extension supported by a doctor’s letter.
  • Visa-required nationals: Apply before travel with a hospital appointment/admission letter, proof of funds, insurance, itinerary, lodging details, and—if requested—a police certificate.
  • Elective vs. urgent care: Elective procedures (dental, orthopedic, aesthetic, IVF) require pre-arranged admission. Urgent cases follow hospital triage; regularize status as soon as feasible.

Documents checklist (for patients & companions)

Item Details
Passport Ideally 6+ months validity beyond arrival.
Hospital/Clinic letter On official letterhead with appointment/admission dates, treating physician, and brief purpose.
Proof of funds & insurance Bank statements or sponsor letter; insurance covering procedure and complications.
Itinerary & lodging Return/onward ticket and accommodation near the facility.
Police certificate (if requested) Clean record; apostille/legalization may apply depending on nationality and stay length.

Notes by nationality (quick guidance)

  • U.S., Canada, U.K., EU/Schengen: Usually visa-exempt; carry your hospital letter. If recovery exceeds 90 days, file an in-country extension with physician report.
  • Visa-required passports: Start early with the consular application; match your appointment date and travel itinerary to avoid re-filing.
  • Mixed groups/families: Each traveler follows their passport regime; companions should bring proof of relationship and be mentioned in the hospital letter when possible.

How to apply (step by step)

  1. Check your entry regime: Confirm visa-exempt vs. visa-required based on nationality and planned stay.
  2. Obtain a hospital letter: Appointment/admission dates, treating physician, and brief purpose on letterhead.
  3. Compile documents: Passport, funds, insurance, itinerary, lodging, police certificate (if requested).
  4. Consular filing (if required): Submit per consulate instructions; attend interview if scheduled.
  5. Travel & admission: Carry printed copies; present medical purpose upon request.
  6. If you need more time: File an extension before status expiry with physician report and updated proofs.

Medical extensions (playbook)

  1. Get an updated physician report confirming medical need to remain in Costa Rica.
  2. Gather funds/insurance proofs and an updated return ticket/lodging confirmation.
  3. File the extension request before your current status expires.
  4. Respond promptly to any additional information requests from immigration.
  5. Keep copies of all filings for clinic appointments and travel.

Insurance, deposits & hospital coordination

  • Insurance: Private international medical insurance—or a procedure-specific plan—is often expected by clinics before admission.
  • Deposits/quotes: Hospitals typically issue a written quotation and request a deposit to secure the operating room or procedure slot.
  • Coordination: We align immigration timelines with admission/discharge to avoid overstay and rescheduling headaches.

Major private hospitals (selection)

Requirements, pricing, and scheduling policies vary by facility; always request a written plan of care and deposit instructions.

Frequently asked questions

How long can I stay in Costa Rica for medical treatment?
Visa-exempt travelers are usually admitted for up to 90 days. If treatment needs more time, request a medical extension with a physician report. Visa-required nationals should apply in advance and may also request extensions when justified.
Do I need a medical letter before I travel?
Strongly recommended. It should be on hospital/clinic letterhead with dates and the treating physician’s name.
Can my spouse or parent accompany me?
Yes. Companions follow the same entry regime (visa-free or consular). Bring proof of relationship and, if possible, include the companion in the hospital letter.
What if my hospital reschedules the procedure?
Ask for a revised letter and re-align your itinerary or extension filing. Keep documentation consistent to avoid border issues.
Does the medical visa lead to residency?
Not directly. For long-term stays, consider residency categories (e.g., rentista, pensionado, or investment-based options).

Talk to our immigration & health-law team

We prepare hospital letters, handle consular filings, and manage in-country extensions so your treatment and recovery stay fully compliant.

REQUEST A CONSULTATION

This article is informational and not legal or medical advice. Confirm current requirements with your lawyer and treating clinic.