Tag: costa-rica

Mandatory Email Registration Costa Rica: Law 10.597

Jun 2, 2025 | Commercial Law

📬 Mandatory Email Registration for Corporate Entities in Costa Rica (Law No. 10.597)

Starting June 4, 2025, Costa Rica will require email registration for companies as a mandatory legal step under Law No. 10.597. This reform obligates all legal entities—new or existing—to register an official email address with the National Registry for receiving legal and administrative notifications.

This measure, supported by Directive DPJ-002-2025 and published in La Gaceta No. 98 on May 30, 2025, is a critical shift toward digitalization and corporate compliance in Costa Rica.

📌 Why Email Registration for Companies Matters

This new regulation is part of Costa Rica’s strategy to modernize its corporate legal framework. By making email registration for companies a legal requirement, the country aims to streamline judicial and administrative communications, reduce delays, and eliminate outdated notification methods.

You can access the Law in this link: Official Law 10597

✅ New Company Formation: Email Required Immediately

All companies incorporated after June 4, 2025 must include a valid email address in their articles of incorporation. Omitting this requirement will result in a registration rejection by the National Registry.

🚫 Email omission = registration error

If the official email is not included in the incorporation documents, the process will be legally invalid until corrected.

🕒 Existing Companies: One-Year to Comply

Companies already registered have until June 4, 2026 to complete their email registration. This must be done through:

  • A public deed executed by the legal representative or general attorney
  • The protocolization of a shareholders’ meeting resolution

📰 Mandatory Gazette Publication

Since this update modifies the corporate charter, an official notice must be published in La Gaceta.

At AG Legal we help you with this official publication.

💼 Key Legal Changes in Law 10.597

  • Email registration for companies becomes a binding legal requirement
  • The resident agent role is eliminated (its inclusion will be considered a registration defect)
  • Email address must be stored exactly as stated in the legal document

💰 Exemptions from Fees

If the only change being filed is email registration, no stamp duties or registration fees will apply. However, if additional amendments are included, regular costs will be assessed.

🛡️ Responsibilities of Companies and Legal Representatives

  • Ensure the email is valid, active, and accessible
  • Verify the spelling and format before filing
  • Clearly declare in the deed that the email will be used for official notifications
  • Handle future changes through proper legal channels

❗ What Happens If You Fail to Register?

As of June 5, 2026, companies that have not completed their email registration will be unable to process any further filings. All requests will be rejected until the registration is corrected.

📋 Best Practices for Compliant Email Registration

  • ✔ Double-check that the email address is spelled correctly
  • ✔ Confirm the email is monitored regularly by authorized personnel
  • ✔ State explicitly in legal documentation that the email is for notifications under Law 10.597
  • ✔ Update promptly if the email changes in the future

If you need more information about the type of companies in Costa Rica, you can find it here: Companies in Costa Rica

🚀 Moving Toward Digital Compliance in Costa Rica

Email registration for companies is more than just a new requirement—it’s part of Costa Rica’s evolution toward digital efficiency in corporate governance. It enables faster, traceable, and secure communications between businesses and public authorities.

🤝 How AG Legal Can Help

At AG Legal, we guide local and international companies through:

  • Email registration under Law 10.597
  • Compliance with Costa Rica’s corporate regulations
  • Business formation, restructuring, and legal updates

📩 Need help with your company’s email registration?

Our legal experts will handle the entire process and ensure your business complies with Costa Rican law.

Contact AG Legal

Lawyers in Costa Rica: Real Estate, Immigration & Corporate Specialists

May 28, 2025 | General

🇨🇷 Lawyers in Costa Rica: Real Estate, Immigration & Corporate Specialists

At AG Legal, we provide strategic legal solutions for foreign investors, expats, retirees, and entrepreneurs relocating or doing business in Costa Rica. Our attorneys combine deep local expertise with international standards, ensuring you receive reliable, personalized service every step of the way.

🔍 Why Hire a Lawyer in Costa Rica?

Whether you’re buying property, applying for residency, or starting a business, the Costa Rican legal system can be complex. A knowledgeable attorney helps you:

  • Avoid legal pitfalls and ensure compliance.
  • Protect your assets and investments.
  • Simplify immigration procedures.
  • Incorporate and operate your business legally.

💼 Our Legal Services

🧱 Real Estate Law

We conduct full due diligence, title verification, contract drafting, and registry processes to protect your real estate investment.

🛂 Immigration Law

Whether you’re applying as a pensionado, rentista, investor, or digital nomad, we streamline your residency application with precision.

🏢 Corporate Law

We guide entrepreneurs and corporations in business registration, shareholder structures, compliance, contracts, and ongoing legal support.

🔗 Useful Links for Foreigners in Costa Rica

📚 FAQs About Attorneys in Costa Rica

Do I need a lawyer to buy property in Costa Rica?

Yes. An attorney ensures clear title, prepares contracts, and handles due diligence to prevent fraud or ownership disputes.

Can AG Legal help me get residency?

Absolutely. We manage all immigration filings for retirees, digital nomads, investors, and families relocating to Costa Rica.

Is it hard to start a company as a foreigner?

Not with the right legal guidance. We help you incorporate quickly, meet all tax requirements, and protect your liability.

Ready to Invest, Relocate, or Launch a Business in Costa Rica?

AG Legal is your trusted partner for legal certainty in real estate, immigration, and corporate law.


📩 Contact Our Legal Team


Is It Possible to Get a Gambling License in Costa Rica? Legal Framework & Offshore Setup

Apr 17, 2025 | Commercial Law

Is It Possible to Get a Gambling License in Costa Rica? Legal Framework & Offshore Setup (2025 Guide)

Quick take: Costa Rica does not issue a classic “gambling license” for offshore iGaming. If no bets occur within Costa Rica and activity stays outside the Social Protection Board’s scope, you can operate from CR handling betting data (Law 9050 applies to local data‑processing). Offshore income is generally tax‑exempt; only Costa Rican‑sourced income is taxed.

This updated 2025 guide explains Costa Rica’s legal framework for online gambling operations, the role of Law 9050, taxes, AML boundaries (Law 8204), and a step‑by‑step offshore setup—plus banking, compliance and FAQs.

Contents

Author: Gonzalo Gutiérrez — AG Legal. Last reviewed: 21 Aug 2025

No federal–state split

Costa Rica has a unified legal system—unlike the U.S.—which simplifies operating under consistent national regulations.

Is online gambling legal in Costa Rica?

Yes, but with restrictions.

Law 9050 applies to data‑processing and call‑center operations inside Costa Rica related to betting data handling. It does not directly regulate offshore operators that serve only foreign users. For reference, see the official compendium (Spanish): PGR Web.

Clarification: municipal data‑processing licenses are NOT gambling licenses.

What Is a “Linking Company”?

“Linking companies” process betting data but do not conduct bets. Typical legal requirements include:

  • Obtaining a municipal data‑processing license
  • Being subject to a tiered tax regime under Law 9050
  • Processing gambling data within Costa Rica

Enforcement of Law 9050 in this context can be ambiguous; tailored legal guidance is critical.

Opening a Corporate Bank Account

Important: wording matters. Explicitly mentioning “online gambling” can lead banks to decline applications. Seek pre‑vetting and correct activity descriptions.

Taxation for Online Gaming Companies

Only Costa Rican‑sourced income is taxed. Offshore gains are generally exempt from VAT and income tax.

Special Tax (Law 9050)

Employees Annual Tax
Up to 5057 base salaries (₡51,300,000)
51–9985 base salaries (₡76,500,000)
100+113 base salaries (₡101,700,000)

One base salary ≈ US$900/month (approx.).

Basic Tax Obligations

  • Annual corporate tax return
  • Ultimate Beneficial Owner declaration
  • Yearly tax information filing

Licensing & Compliance Scope

No formal gambling license is required in Costa Rica for strictly offshore operators when:

  • No bets are placed inside Costa Rica
  • Operations remain outside the Social Protection Board’s scope

AML Boundaries (Law 8204)

Law 8204 targets banks, casinos, and certain financial entities. Strictly offshore companies (no local gambling activity) are typically outside its main obligations. For legal text (Spanish), see PGR Web.

Judicial Precedents

There are no court rulings limiting offshore iGaming in Costa Rica, providing international operators with legal stability (as of 2025).

How to Start an Offshore Gambling Company (Step‑by‑Step)

  1. Incorporate via public notary and the National Registry. See incentives context.
  2. Register with the tax authority (ATV) and secure a compliant corporate address.
  3. Fulfil yearly obligations:
    • Legal entity tax
    • Ultimate Beneficial Owner (UBO) filing
    • Annual tax return and information returns
  4. Set up banking with accurate business classifications (avoid misleading activity labels).
  5. Document processes and compliance (KYC vendors, payment flows, data processing).

Costa Rica iGaming: Legal & Safe

  • No local gambling license for strictly offshore models
  • Law 9050 applies to local data‑processing, not to offshore activity
  • Offshore gains are generally exempt from local taxes
  • Stable, cost‑effective regime for international operators

Frequently Asked Questions

Is online gambling legal in Costa Rica?
Yes—if you operate exclusively offshore.
Do I need a gambling license?
No—only a municipal data‑processing license if you have local operations handling betting data.
Are online gambling revenues taxed?
Only Costa Rican‑sourced income is taxed. Offshore income is generally exempt.
Is AML compliance required?
Only when you fall under Law 8204 scopes (e.g., local casinos/financial entities).

Talk to Our Costa Rica iGaming Lawyers

Costa Rica Brand Protection: Expert guide for Trademarks

Mar 26, 2025 | Intelectual Property

🛡️ Brand Protection in Costa Rica: Safeguard Your Trademark from Counterfeit Products

Your company has invested time, money, and effort building a unique brand—a strong identity through marketing, advertising, web presence, and consumer trust. Yet in Costa Rica, counterfeiters may be exploiting your brand by printing your mark on illegal products.

These counterfeit items are not just unlawful—they are dangerous. Made with substandard materials, they mislead consumers, harm your brand’s reputation, and undermine the quality your customers expect.

Counterfeiters show no regard for labor laws, taxes, or product safety—they only profit off your brand’s reputation with toxic, cheaply-made goods.

✅ Why Brand Protection in Costa Rica Matters

  • Registering your mark grants you exclusive legal rights to its use.
  • Prevents unauthorized use and safeguards your quality standards.
  • Mitigates risks of unfair competition and preserves consumer trust.

🚨 Raids on Counterfeit Sellers and Associated Crimes

Costa Rican authorities with support of our legal team have conducted raids on retail stores selling counterfeit goods—especially counterfeit athletic sneakers bearing top-brand logos. These interventions aim to eradicate the black market and address related crimes such as customs corruption, human trafficking, drug distribution, and employment without social security or safety insurance.

Counterfeit products often contain toxic materials. Studies show they cannot be safely recycled—even for items like school desks—due to hazardous chemical composition. Risks include deformities in developing children’s feet, injuries in adults from poor shoe design, and longer-term toxicological harm.

While these products may seem inexpensive, the societal, environmental, and health costs far outweigh any short-term savings.

⚖️ Legal Framework: Counterfeiting as a Criminal Offense

Costa Rica’s Intellectual Property Enforcement Act classifies the counterfeiting, sale, storage, or distribution of fake products as a criminal offense. Convictions may result in penalties of up to five years in prison.

Although it’s a public offense, prosecutions require a formal complaint from the victim—typically the trademark owner or its legal representative—to activate the process.

To file a complaint, your trademark must be registered and you must present evidence proving that the product is counterfeit. You don’t need to know the identity of the infringer—Costa Rican prosecutors will investigate with the authority provided by law.

🔍 Collaboration: Brand Owners & Prosecutors

  • The trademark owner must formally submit a complaint to initiate prosecution.
  • AG Legal works closely with authorities to conduct civil and criminal proceedings.
  • This partnership strengthens enforcement and better protects consumers and rights holders.

📝 Trademark Registration & Enforcement Process

  1. Register your trademark with the Industrial Property Registry.
  2. Conduct prior clearance searches for similarity conflicts.
  3. File the application and maintain follow-up until grant.
  4. Monitor marketplace to detect counterfeit use.
  5. Bring administrative, civil, or criminal enforcement actions as needed.

AG Legal delivers integrated brand protection strategies from registration to enforcement and operational support.

💡 Frequently Asked Questions

What health risks do counterfeit products pose?
They often contain toxic substances leading to foot deformities, injuries, and environmental hazards.
Can I file a trademark complaint without naming the infringer?
Yes—if your mark is registered and you provide evidence, prosecutors can investigate and identify the infringer.
Do raids on counterfeit sellers work?
Yes—these operations dismantle illicit networks, curb consumer risk, and enforce brand integrity.

🤝 Why Choose AG Legal as Your Brand Protection Partner?

  • Over 15 years’ experience protecting global brands.
  • Direct coordination with Costa Rican prosecutors and officials.
  • Bilingual legal team with international IP litigation expertise.

Protect Your Brand and Your Customers Today

From trademark registration to enforcement and legal complaints, AG Legal offers full support to defend your brand.

Contact AG Legal Today

Cost of Living in Costa Rica

Mar 25, 2025 | Inmigration Law

Cost of Living in Costa Rica in 2025: The Ultimate Expat Guide

Discover what is the really cost of living in Costa Rica—monthly budgets, housing, food, healthcare, and more.

🏥 Affordable Healthcare

Access Costa Rica’s public “Caja” or get private insurance—with top care at low cost.

🌴 Pura Vida Lifestyle

Enjoy beaches, mountains, and rich culture—perfect balance of peace and adventure.

💸 Cost of Living in Costa Rica: Savings

Living expenses 30–50% lower than in major US/EU cities.

Estimated Monthly Budgets

Single

$1,200–$2,000

Couple

$2,500–$3,500

Family

$3,000–$5,000

 

Breakdown of Living Costs in Costa Rica

🏠 Housing

  • San José: $600–$900
  • Beach towns: $850–$1,600
  • Rural: $300–$700

🍽️ Food & Dining

  • Groceries: $300–$600/month
  • Local meals: $5–$10
  • Upscale: $25–$50

🚗 Transport

  • Bus: $0.50–$1
  • Uber/Taxi: $5–$15
  • Gas: $6/gallon

🏥 Healthcare & Services

  • CAJA: $75–$450
  • Private: $60–$250
  • Consults: $50–$150

Tip: Hover or tap each section to reveal detailed cost insights!

 

🌎 Cost of Living: Costa Rica vs Miami, New York & Berlin

Compare estimated monthly living expenses for a single person in Costa Rica with major international cities. These values reflect average costs for housing, food, healthcare, transportation, and lifestyle in 2025.

City 🇨🇷 Costa Rica 🇺🇸 Miami 🇺🇸 New York 🇩🇪 Berlin
Monthly Budget (Single) $1,200–$2,000 $3,500–$4,500 $4,500–$5,800 $2,500–$3,500
1-Bedroom Rent (City Center) $600–$900 $2,200–$3,200 $3,000–$4,000 $1,300–$1,900
Groceries / Month $300–$600 $500–$700 $600–$800 $400–$600
Public Transport $20–$50 $120 $130 $90
Healthcare (Private) $60–$250 $400–$600 $500–$700 $300–$450

💡 Source: Local expat data, Numbeo 2025 averages, AG Legal analysis

🍽️ Meal Cost Comparison: Costa Rica vs USA & Berlin

Here’s how much you can expect to pay for breakfast, lunch, and dinner in different cities. These averages reflect both local and tourist-oriented restaurant prices.

Meal 🇨🇷 Costa Rica 🇺🇸 Miami 🇺🇸 New York 🇩🇪 Berlin
☕ Breakfast $3–$6 (local) / $8–$15 (tourist place) $10–$15 $12–$18 $6–$10
🥘 Lunch $7–$10 (soda) / $15–$25 (mid-range) $15–$25 $20–$30 $10–$18
🍷 Dinner $8–$20 (casual) / $30–$50 (upscale) $30–$60 $40–$80 $20–$40

💡 Note: Prices vary by location, type of restaurant, and whether you’re dining in tourist zones.

🇨🇷 Frequently Asked Questions: Living in Costa Rica

Is Costa Rica cheaper than the United States?

Yes. On average, the cost of living in Costa Rica is 30% to 50% lower than in major U.S. cities like New York or Miami. Housing, healthcare, and food are significantly more affordable.

How much does rent cost in Costa Rica?

Rent for a one-bedroom apartment in San José typically ranges from $600 to $900 per month. In beach towns, prices can go from $850 to $1,600 depending on the location and amenities.

Can I live in Costa Rica on a budget?

Absolutely. Many expats live comfortably in Costa Rica on a budget of $1,200 to $1,800 per month by choosing rural towns, using public transport, and eating at local restaurants (sodas).

Is healthcare in Costa Rica good and affordable?

Yes. Costa Rica has a strong public healthcare system (CAJA), and private healthcare is excellent and much cheaper than in the U.S. Private insurance can cost between $60 and $250/month.

How much do groceries cost per month in Costa Rica?

Groceries typically cost $300 to $600 per month for a single person, depending on your preference for local vs. imported goods. Farmers markets (ferias) offer the best prices and freshest produce.

💡 Tip: Compare each category (rent, food, healthcare) with your home country to plan your move!

Costa Rica Digital Nomad Visa: 10 Key Things for Application

Mar 24, 2025 | Inmigration Law

Costa Rica Digital Nomad Visa: 10 Key Things for a Successful Application

This guide covers everything you need to know before applying for the Costa Rica digital nomad visa: eligibility requirements, application process, benefits, taxes, and important tips for remote workers ready to enjoy the Pura Vida life.

1. What Is the Costa Rica Digital Nomad Visa?

The Costa Rica digital nomad visa is a remote work visa for freelancers, entrepreneurs, and remote workers who earn income outside of Costa Rica. It allows you to legally live and work in Costa Rica for one year, extendable for another year, while enjoying a low cost of living, warm climate, and modern amenities.

Unlike a tourist visa (90-day stay), this visa permits extended residence with the ability to legally work remotely.

2. Who Can Apply for the Digital Nomad Permit?

  • Stable income: $3,000/month (or $4,000/month if applying with family).
  • All income must originate outside Costa Rica.
  • Valid health insurance covering your entire stay.
  • Clean criminal record from your home country.

If you meet these requirements, you’re eligible to apply and start enjoying life in Costa Rica.

3. Top Benefits of the Costa Rica Digital Nomad Visa

  • Tax-free: No Costa Rica income tax on foreign earnings.
  • Legal status: You can live and work remotely, legally.
  • Import exemption: Bring work gear (laptops, cameras) without import taxes.
  • Family-friendly: Bring your spouse and children (income requirement increases).
  • Extended stay: 1 year, with the option to renew.
  • Bank access: Open local accounts; use foreign driver licenses.

4. How to Apply: Step-by-Step Guide

  1. Complete the application via Banco de Costa Rica, a Costa Rican embassy, or online.
  2. Submit proof of income (bank statements, notarized contracts).
  3. Obtain a criminal background check from your home country.
  4. Show valid health insurance covering your entire stay.
  5. Pay the application fee (typically $100–$140 USD); wait 2–4 weeks for approval.

Once approved, you’ll receive an entry stamp and can legally work in Costa Rica.

5. Income Requirements

  • $3,000/month for single applicants.
  • $4,000/month if applying with spouse or children.

Proof via bank statements, contracts, or certified financial records is mandatory.

6. Visa Duration & Extensions

The visa permits 1 year in Costa Rica, and can be extended if you reside at least 180 days. Extendable upon meeting same ongoing requirements.

7. Do Digital Nomads Pay Taxes?

  • ✅ No income tax in Costa Rica on foreign-earned income.
  • ✅ No local business tax if working remotely for foreign clients/employers.
  • 🔻 Import taxes may apply for personal belongings unrelated to work.

8. Can You Bring Your Family?

Yes. You can bring your spouse and children if you show monthly income of $4,000.

  • Marriage or birth certificates (official Spanish translations required).
  • Health insurance coverage for all dependents.

9. Documents Needed

  1. Completed application form.
  2. Bank statements and signed affidavit or certified financial records.
  3. Valid passport with entry documentation.
  4. Proof of health insurance valid throughout your stay.
  5. Criminal background check from home country.

Translations into Spanish must be official. A certified Costa Rican translator may be required.

10. Final Tips for Living in Costa Rica

  • Prepare all documents thoroughly before applying.
  • Costa Rica offers excellent coworking spaces and strong remote-work infrastructure.
  • The affordable cost of living is a major advantage.
  • If already in the country, check if exiting and re-entering is needed for application.

Why Choose the Costa Rica Remote Work Visa?

  • 🌴 Live and work in paradise, legally and stress‑free.
  • ✅ No Costa Rica tax on foreign income earned.
  • Quick and streamlined application process.
  • ✅ Family-friendly: bring your spouse & children.
  • Your path to permanent residency in Costa Rica starts here!

Let AG Legal’s expert migration team handle your digital nomad visa — every step, hassle‑free!
Associated with the U.S. Embassy in Costa Rica.

Frequently Asked Questions (FAQs)

1. Can I apply while inside Costa Rica?

Yes – but most applicants need to exit and re-enter the country to finalize the process.

2. Is a translator or translated documents required?

Official documents must be translated into Spanish by a certified translator; this is mandatory for legal processing.

3. How long does the visa approval process take?

Usually between 2 to 4 weeks after submitting a complete application.

4. Can I open a bank account with this visa?

Most banks accept this visa, but policies may vary; check with the bank before applying.

5. Can I bring my pet or personal belongings?

Personal belongings are allowed, but import taxes may apply if items are not work-related.

6. Can this visa lead to permanent residency?

Yes – after your visa period ends, you can explore Costa Rica’s permanent residency pathways.

Relocation Services: Move to Costa Rica Today!

Mar 20, 2025 | Inmigration Law

Relocation Services in Costa Rica: Everything You Need for a Smooth Move

Costa Rica has become a top destination for expats, retirees, and investors looking for a high quality of life in a tropical paradise. Professional relocation services make the moving process stress-free and efficient. In this guide, learn about visa options, cost of living, real estate market, international move planning, and more.

1. Why Choose Costa Rica for Your International Relocation?

Costa Rica offers a lower cost of living compared to the U.S. and Europe, a strong healthcare system with public and private options, and stunning landscapes from both coasts.

2. What Are Relocation Services and Why Do You Need Them?

Relocation services support individuals and families through every aspect of an international move, including:

  • Visa and residency assistance
  • Real estate search and rental coordination
  • Import & logistics for household goods
  • Legal and financial consultation

3. How Much Do Relocation Services Cost?

  • Basic relocation services: $2,000–$5,000
  • Full-service international relocation with real estate: $10,000+
  • Shipping household goods: varies based on volume & destination

4. Visa Options for Expats Moving to Costa Rica

  • Pensionado Visa – Retirees with a pension ≥ $1,000/month
  • Rentista Visa – Proof of ≥ $2,500/month income for 2+ years
  • Investor Visa – ≥ $150,000 investment in real estate or business

Learn more: Visa for Costa Rica

5. Best Places to Live in Costa Rica

Costa Rica offers varied lifestyles:

  • Central Valley – San José, Escazú, Santa Ana, Heredia, Alajuela.
  • Coastal areas – Guanacaste, Puntarenas, Tamarindo.
  • Caribbean – Puerto Viejo, Manzanillo.
  • Rural towns – For a quiet, off-the-grid lifestyle.

6. How to Find the Best Real Estate

Relocation services help you:

  • Find suitable rental or purchase properties
  • Conduct legal due diligence
  • Coordinate your move into your new home

More: Buy Land in Costa Rica

7. Planning an International Move

An international move involves:

  • Shipping & import regulations
  • Legal & financial consultation
  • Finding a home before or after arrival

8. Cost of Living in Costa Rica

Region-dependent, but typically:

  • Comfortable lifestyle: $1,500–$3,000/month
  • Rentals: $600–$2,000/month
  • Utilities & groceries: generally more affordable than Western countries

More details: Cost of Living in Costa Rica

9. Accessing Healthcare as an Expat

Costa Rica offers world‑class public (CCSS) and private healthcare systems. Many expats opt to join CCSS while using private services for faster access.

10. Why Hire a Relocation Specialist?

  • We handle paperwork and visa applications.
  • Consult on legal and financial setup.
  • Assist with real estate tailored to your lifestyle.
  • Coordinate logistics for a seamless move.

Final Thoughts

  • Relocation services simplify your international move.
  • Costa Rica offers high quality of life with lower costs.
  • Visa options: Pensionado, Rentista, Investor.
  • Experts help with real estate, residency, logistics.
  • Added value if you plan to start a business or invest.

Frequently Asked Questions About Relocation Services in Costa Rica

1. How do I find housing in Costa Rica? Should I rent or buy?

Renting first is recommended so you can familiarize yourself with different regions. Central Valley locations like San José and Escazú tend to be more expensive, while rural areas or coastal towns often offer more affordable rental prices.

2. What is the cost of living in Costa Rica?

A comfortable monthly budget ranges from $1,500 to $3,000 per person. Rent typically falls between $600–$2,000 monthly, depending on location and lifestyle.

3. Which visas are available for expats moving to Costa Rica?

Common options include:

  • Pensionado Visa: Requires a pension of at least $1,000/month.
  • Rentista Visa: Requires $2,500/month in income or a guaranteed deposit.
  • Investor Visa: Requires a minimum investment of $150,000 in real estate or business.
  • Digital Nomad Visa: Requires $3,000/month in foreign income.

4. How is the healthcare system in Costa Rica?

Costa Rica offers a high-quality public healthcare system (CCSS/Caja) and comprehensive private options. Many expats opt for public coverage and supplement it with private care for faster access to specialists.

5. Is Costa Rica family-friendly for children and pets?

Yes! Costa Rica is welcoming for families: schools are diverse and supportive, and for pets, you need a veterinary passport, up-to-date vaccinations, and a health certificate issued before arrival.

6. Should I take a scouting trip before relocating?

Definitely. Spending 1–2 months in Costa Rica allows you to understand the regions, weather patterns, infrastructure, and cultural fit. This reduces surprises and ensures your move is successful.

Free Trade Zone Costa Rica: Understanding the Benefits & Insights

Mar 7, 2025 | Commercial Law

Free Trade Zone Costa Rica: A Comprehensive Guide for Investors

Costa Rica’s Free Trade Zone (FTZ) system offers a highly attractive investment environment for businesses, with tax exemptions, streamlined procedures, and global competitiveness. This guide answers the most important questions for those considering the FTZ regime in Costa Rica.

Click to display the information:

Understanding the Free Trade Zone Regime in Costa Rica

Costa Rica’s free trade zone regime is a government initiative designed to attract foreign investors by offering businesses tax exemptions and incentives to encourage economic growth. Managed by PROCOMER (Costa Rican Foreign Trade Promoter), this regime provides companies with tax advantages and investment incentives to promote competitiveness.

Applicable to industrial parks, service sectors, and manufacturing companies that meet compliance criteria.

Frequently Asked Questions about Free Trade Zone in Costa Rica

What are the main investment thresholds?

Investment requirements depend on your business sector. PROCOMER typically requests minimum fixed asset investments, number of employees, and annual revenue projections. Requirements vary depending on whether the company is located inside or outside the Greater Metropolitan Area (GMA).

Can I export services from the Free Trade Zone?

Yes. Services such as software development, consulting, call centers, and shared service centers (BPO) can operate within the FTZ and export their services globally, enjoying the same tax exemptions as product exporters.

Are there environmental compliance requirements?

Yes. Companies must comply with Costa Rica’s national environmental laws. This includes obtaining environmental permits (SETENA) depending on the type and size of the operation, particularly for industrial or manufacturing activities.

How long does it take to join the Free Trade Zone Regime?

The approval process through PROCOMER can take between 3 to 6 months, depending on the completeness of your application, investment documentation, and pre-approval steps with other government institutions.

Are there FTZ benefits for small or medium businesses?

Yes. SMEs that export a percentage of their services or goods can benefit from the Free Trade Zone regime, especially if located outside the GMA. The Costa Rican government provides additional incentives for rural and non-metropolitan zones.

Can I own the property where my FTZ company operates?

Yes. You can own or lease the real estate where your company operates. However, FTZ companies must be physically located in authorized industrial parks or designated Free Trade Zone areas approved by PROCOMER.

Costa Rican Citizenship: Welcome to your new home!

Feb 24, 2025 | Inmigration Law

🇨🇷 Costa Rican Citizenship: Understanding the Requirements and Process

Costa Rican citizenship is a pathway to embracing the “pura vida” lifestyle 🌴, enjoying the benefits of citizenship, and fully integrating into one of the most welcoming countries in Latin America. Whether you’re exploring opportunities for permanent residency 🏡 or pursuing naturalization, this article is your essential resource.

✨ Why Costa Rica is Worth Considering

Costa Rica, known for its stunning biodiversity and commitment to democracy, offers a unique opportunity for foreigners to establish permanent roots. Citizenship allows:

🏥 Access to social benefits
🗳️ The right to vote
✈️ The freedom to work and travel without restrictions
🌍 Dual citizenship, allowing you to maintain ties to your home country

1️⃣ What Are the Requirements for Costa Rican Citizenship?

The government outlines precise requirements for applying for citizenship, depending on your circumstances.

📌 Key Requirements:

Requirement Details 📄
Residency Period 7 years of legal residence or 5 years if married to a Costa Rican citizen 💍
Language & Social Studies Pass a basic Spanish and Costa Rican culture test 📚
Good Conduct Certificate of criminal records from Costa Rica and country of origin and apostille and certificate 🔍
Birth Certificate Issued from your home country translated into Spanish and apostille and certificate

2️⃣ How Can You Acquire Costa Rican Citizenship Through Residency?

If you’ve been a long-term resident in Costa Rica, you may apply for citizenship 🇨🇷.

🔹 Temporary Residency to Permanent Residency: Start as a temporary resident and transition to permanent residency.
🔹 Years of Residency: The process takes 7 years for regular residents or 5 years if married to a Costa Rican.

3️⃣ What Role Does Marriage Play in Costa Rican Citizenship? 💍

Marriage to a Costa Rican citizen can fast-track your citizenship application.

Factor 🔎 Requirement 📜
Residency Time Be married for at least 2 years and live in Costa Rica for the same period.
Proof of Marriage Documentation proving the validity of your marriage.
Civil Registry Marriage must be registered in the Civil Registry of Costa Rica.

4️⃣ Can You Apply for Costa Rican Citizenship if You’re a Child of a Costa Rican Citizen?

Yes! Children of Costa Rican citizens (born in Costa Rica or abroad) are eligible.

Parent’s Nationality: At least one parent must be a Costa Rican citizen.
Birth Registration: The child’s birth must be registered in Costa Rica’s Civil Registry.

5️⃣ What Documents Are Needed to Apply for Costa Rican Citizenship?

To complete the application, you’ll need the following documents:

  1. Birth Certificate (Authenticated and translated into Spanish) 📜
  2. Police Report (Certifying good conduct) 🏅
  3. Residency Proof (Documentation of continuous residence in Costa Rica) 🏠
  4. Knowledge Test (Certificate proving you passed Spanish and Social Studies) 📝

6️⃣ How Does the Immigration Process in Costa Rica Work?

Costa Rica categorizes applicants based on their residency type.

Residency Type 🏡 Requirements 📋
Temporary Residency First step before applying for permanent residency
Permanent Residency Available after 2-3 years for certain applicants
🔄 Renewals Temporary residency must be renewed every 2 years

📖 Learn more in our detailed guide: Residency and Visas in Costa Rica

7️⃣ What is Dual Citizenship and How Does Costa Rica Handle It?

Costa Rica recognizes dual citizenship, meaning you don’t need to renounce your current nationality.

Advantages:

  1. Access to benefits in both countries
  2. Increased mobility for travel
  3. Stronger cultural and economic ties

📌 Legal Note: Dual citizens must abide by the laws of both nations.

8️⃣ How Long Does the Citizenship Process Take?

⏳ The citizenship application process can take 1-2 years after submission of all required documents.

9️⃣ What Are the Benefits of Becoming a Costa Rican Citizen?

As a Costa Rican citizen, you gain:

🎟️ Visa-free travel: Access to many countries without a visa!
🗳️ Voting Rights: Participate in elections.
💼 No Work Restrictions: No extra permits required!
🏡 Property Rights: Easier investment in real estate.

🔟 How Can AG Legal Help You Navigate Costa Rican Immigration Laws?

Navigating Costa Rica’s citizenship process can be complex, but our experts at AG Legal 🏛️ can assist you with:

Applying for citizenship 🇨🇷
Handling residency transitions 🏠
Ensuring compliance with Costa Rican law ⚖️

Work Permit in Costa Rica: Everything Expats Need to Know

Feb 21, 2025 | Inmigration Law

🇨🇷 Work Permit in Costa Rica

Get to know Costa Rica’s work visa system—a practical guide for expats, digital nomads, and investors who want to live and work legally in Costa Rica. Below, you’ll find all the essential requirements, procedures, document checklists, and key legal options to work in paradise with confidence.

🛂 What Is a Work Visa and Work Permit?

A work visa lets foreign nationals work legally in Costa Rica. A work permit specifically authorizes you to take employment with a Costa Rican company. Unlike a tourist visa (which does not permit work), official authorization is required for any legal employment in the country.

Types of Costa Rica Work Permits

  • Temporary Residence Permit (Employee): Sponsored by a Costa Rican employer.
  • Rentista Visa: For freelancers/self-employed with steady income.
  • Investor Visa: For entrepreneurs investing in the local economy.
  • Digital Nomad Visa: Work remotely in Costa Rica for a foreign company.
  • Permanent Residency: Granted after several years of legal stay.

Who Needs a Work Visa?

Anyone planning to work—whether for a Costa Rican business, a foreign employer, or as a freelancer—must obtain an appropriate work visa or permit. While some countries can visit as tourists, tourist status does not allow employment. For stays over 90 days with the intent to work, you must secure the correct immigration category before arrival.

How to Apply for a Work Permit: Step by Step

  1. Secure a job offer if needed (employee visa) or prepare evidence of income/investment (for other visas).
  2. Gather required documents: valid passport, job contract (or income proof), police clearance, and any health certificates.
  3. Submit your application to a Costa Rican consulate or directly in Costa Rica (varies by visa).
  4. Wait for government approval; timelines range from 3 months to 8+ months depending on visa type and process.
  5. On arrival, register with local authorities and begin work legally.

*If your employer is registered with the Ministry of Migration, the process may be faster.

Work Permit Requirements: Document Checklist

Document Who Needs It?
Valid Passport All visas/permits
Job Contract / Proof of Income Employee, Rentista, Digital Nomad, Investor
Police Clearance Certificate All visas/permits
Birth Certificate All visas/permits
Application Fee All visas/permits

Temporary and Permanent Residency

  • Temporary residency: Most foreigners begin here. Permits are usually renewed every 1–2 years.
  • Permanent residency: Available after three years as a temporary resident—lets you work for any employer and offers a direct path to citizenship.

🌎 Digital Nomad Visa: Work Remotely in Paradise

  • Valid for 1 year (renewable)
  • No income tax in Costa Rica
  • Fast-tracked approval process
  • Proof of income: $3,000/mo (single), $4,000/mo (families)

💼 Investor Visa: Start a Business in Costa Rica

  • Invest at least $150,000 USD in real estate, business, or tourism project
  • Path to permanent residency and inclusion of full family

FAQs: Work Permits & Visas

Can I work in Costa Rica without a visa?
No. A valid work visa or permit is required before starting employment.
How long does a work visa take?
Most visas are processed in several months. Fast-track may be possible with a registered employer.
Can freelancers obtain a visa?
Yes. Both Rentista and Digital Nomad visas are designed for freelancers/self-employed.

Ready to Secure Your Work Permit in Costa Rica?

The process can seem daunting, but AG Legal offers transparent, expert help for every visa category. Let us smooth your transition and help you live and work legally in Costa Rica.

Inactive Companies Income Statement

Jan 16, 2025 | Commercial Law, Taxes

Inactive Companies Statement for Costa Rica — How to File Form D-101

Inactive Companies Statement for Costa Rica

The Inactive Companies Statement in Costa Rica is submitted using the Simplified Income Tax Return (Form D-101) through the Ministry of Finance’s Virtual Tax Administration (ATV). The simplified form was made available as of January 1, 2022 and covers the applicable fiscal periods designated by the Tax Authority.

Quick step-by-step (copy-paste checklist):

  1. Confirm registration code: verify your company is registered under activity code 960113 (inactive companies).
  2. Update legal data: ensure legal representative and tax address are current at the National Registry and RUT/ATV.
  3. Value assets: list and update market/value of assets (real estate, vehicles, shares, bank positions).
  4. Access ATV: log in to the ATV portal and choose Form D-101 (Simplified Income Tax Return).
  5. Complete & submit: fill the form, attach supporting figures and submit before the applicable deadline.

Professional accounting/legal assistance is recommended to ensure correct valuations and avoid penalties.

Inactive Companies Statement for Costa Rica — Detailed Step-by-Step

1. Who must file?

Companies that are legally constituted in Costa Rica and do not carry out income-generating economic activity — typically registered under activity code 960113 — must file the simplified return.

2. Legal basis (brief)

The obligation to declare is part of the broader tax reforms and rules introduced with the fiscal-strengthening reforms; the Tax Authority and Ministry of Finance issued guidance and the simplified form to collect information from inactive entities.

3. Preparatory checklist (what to gather before you file)

  • Legal representative’s full name, ID and email / contact info.
  • Registered tax address and confirmation it matches the National Registry records.
  • Complete list of assets (real estate, vehicles, shares, bank balances) and updated valuations as of the reporting date.
  • Basic accounting summary or balance sheet for the periods required (the simplified Form D-101 will request summary figures).
  • Access credentials for the ATV system (create or confirm your user if needed).

4. Filing procedure (step-by-step)

  1. Verify registration & status: confirm the company is registered under code 960113 or the proper RUT entry.
  2. Update records: if needed, update the legal representative and tax address in the National Registry and on ATV.
  3. Prepare valuation support: obtain market values, appraisal reports (if available) or accounting records that justify asset values.
  4. Log in to ATV: access https://www.hacienda.go.cr/ATV and select Form D-101 (Simplified Income Tax Return).
  5. Complete the D-101: enter the required summary data for the indicated fiscal periods, attach explanations or supporting docs as applicable.
  6. Submit and save confirmations: submit the return and download/keep XML or PDF confirmation and submission receipt.
  7. If applicable, follow up: if the Tax Authority requests additional information, respond promptly to avoid penalties.

5. Deadlines and special notes

The simplified D-101 form was made available for filing beginning January 1, 2022 and subsequent guidance or extensions have been published by the Ministry of Finance — check ATV or official releases before filing.

6. Distinction vs other returns

Filing the simplified D-101 does not automatically replace other fiscal obligations (e.g., municipal taxes, annual real estate declarations, or other informational forms such as D-195 when required). Check the specific resolution text and guidance to confirm which forms apply to your situation.

7. Recommended support

We recommend working with a Costa Rica-based accountant and/or tax lawyer for valuation methodology, correct coding (960113) and to confirm whether your entity needs only D-101 or also a D-195 for any given fiscal period.

Need assistance? Contact AG LEGAL for full support completing and submitting the Inactive Companies Statement (Form D-101) through ATV.


 

Costa Rica Labor Laws and Employment Regulations

Nov 28, 2024 | Labor Law

Costa Rica Labor Laws:
Essential Insights for Employers and Employees

Contracts, Leave, Wages and more

Costa Rica’s Labor Code ensures justice and clarity for both companies and workers.
This comprehensive guide details formal contracts, working hours, wage law, mandatory bonuses, social security, leave, and the exact compliance steps every business and HR leader must know.

1. What is Costa Rica’s Labor Code, and Why is it Important?

The Labor Code forms the backbone of employment relations in Costa Rica. It regulates:

  • Work hours (day/night), overtime, breaks, and minimum wage rates
  • Social security/retirement, maternity/paternity leave, and vacation
  • Legal severance, termination, documentation, and anti-discrimination measures

Compliance with labor law is mandatory and protects both the business and the employee.

2. How Do Employment Contracts Work in Costa Rica?

An employment contract formalizes rights and duties—both verbal and written contracts are valid, but a written contract is strongly advised. Contracts must specify:

  • Work hours, duties and wage (never below legal minimum)
  • All leave and social security arrangements

Contract types:
– Indefinite-term: default and best for job stability.
– Fixed-term: only for special projects, up to 1 year (5 years for some roles); continuous renewals convert it to indefinite.

Employers must ensure contracts always comply with wage and leave laws to avoid later disputes or claims.

3. Legal Work Hours and Overtime Rules

  • Work week: Max 48 hours, 6 days (Mon–Sat).
  • Day shift: Up to 9.2 hours daily (5 days role). Night shift: Max 6 hours/day, 36/week.
  • Overtime: Paid at 1.5x regular wage. Max 4 hours/day overtime.
  • Breaks: At least 1 hour meal break in full shift.

4. Minimum Wage Requirements

Minimum wage is updated annually by the Ministry of Labor per occupation/sector.
Example: 2025 Receptionist (private sector): ₡399,203.69/month.
Employers must never pay less than the official wage for the applicable position, and must document all payments.

Aguinaldo (13th Salary) & Annual Bonus

The aguinaldo is a mandatory, tax-free bonus paid by December 20th each year. It equals 1/12 of total annual earnings, covering all wages/overtime/bonuses. Missing this payment triggers legal penalties.

5. Leave Entitlements: Vacation, Maternity, and Paternity

  • Vacation: 2 paid weeks/year after 50 weeks of service.
  • Maternity Leave: 4 months paid (1 before, 3 after the birth), 100% salary, employer & CCSS.
  • Paternity Leave: 8 paid days (2/week over 4 weeks after birth), split 50/50 employer/CCSS, plus extra leave if mother passes away.

Compliance with these rules is mandatory and demonstrates best practices in equal opportunity and family support.

6. Employer Obligations: Social Security & Insurance

Employers must contribute to the CCSS (health/welfare/pension) and INS (workplace risks).
Requirements:

  • Register all employees with CCSS within 8 days of hiring
  • Pay salary-based contributions (also for disability/retirement)

Non-registration or late payments are heavily penalized.

7. Severance, Termination & Health Incapacity

Severance: If terminated without cause, employer owes severance based on years worked, paid per official formula.
Termination: Must follow protocol (just cause, notice, severance if applicable).
Health incapacity pay:

  • First 3 days: Employer pays 50% of salary
  • Day 4+: CCSS pays 60% of average last 3 months’ salary to employee (with doctor’s note and up-to-date payments)
  • INS (not the CCSS) pays if incapacity is due to workplace injury/disease

Key: Employers must promptly notify CCSS and maintain accurate records.

📋 Labor Law Summary Table (2025)

Area Law / Standard Details
Work Week 48hr (6 days) Up to 9.2h at 5 day role; 6h night
Overtime 1.5x hourly wage, max 4h/day Mandatory if > normal
Min. Wage 2025 ₡399,203.69/month Receptionist, private sector; see full Ministry table at Costa Rica Wage List 2025
Aguinaldo (13th salary) Mandatory, 1/12 of annual pay Tax-free, due by Dec 20
Vacation 2 paid weeks/year After 50 weeks’ work
Maternity Leave 4 months 100% pay One pre-birth, three post-birth
Paternity Leave 8 days paid (within 4 weeks) 50% employer, 50% CCSS
Sick Leave 50% employer (3d), then 60% CCSS Certified incapacity
Contract Types Indefinite / Fixed-term Must be clear, written, and compliant
Severance Proportional per years worked Unless “for cause”
Social Security Full employer/employee Health, pension, disability, risks, INS/CCSS

8. Key Steps for Employers to Comply

  1. Draft clear, written employment contracts for all workers (in Spanish or bilingual, but Spanish governs disputes).
  2. Register all employees in the CCSS within 8 days of contract start.
  3. Ensure payroll meets/exceeds current legal minimum wages for every post.
  4. Maintain detailed payroll, social security and leave records for audits.
  5. Pay overtime, benefits (vacation/aginaldo), and severance as needed.
  6. Report any incapacity/accident promptly (to CCSS or INS as required).
  7. Stay up to date: Wage tables and labor rules change annually. Check every January.
Tip: Never pay below the tabled minimum! And always update labor practices after regulatory updates for 2025 and beyond.

Risks & Penalties of Non-Compliance

  • Fines and forced back-pay if you pay less than minimum wage, don’t pay overtime, or skip mandates.
  • Social security fraud = very high penalties, plus claims for medical expenses.
  • Employee lawsuits can lead to workplace freezes, audits, and reputational harm.
  • Leaving out leave pay (vacation, maternity, etc.) triggers fines and may bar public contracts for your business.
Protect your company: Schedule legal training for HR and regular legal checkups.

Key Takeaways: Costa Rica’s Labor Laws in Action

  • The Labor Code mandates written contracts, fair wages, paid leave and social security.
  • Documentation is your shield—keep accurate and up-to-date records.
  • Compliance is strictly enforced; violations result in swift penalties.
  • Expert legal guidance minimizes risk and ensures workplace well-being.

Contact AG Legal Today for Expert Labor Law Assistance

Free legal consultation: info@aglegal.com