Visa
Work permit in Costa Rica
Costa Rica's work route is employer-sponsored: a one-year, renewable special category for a specific job, or two-year temporary residence for specialised employees and managers. DGME checks the employer and the labour ministry's view; managers must be paid at least the legal minimum plus 25%.
- Official names
- Categoría especial: trabajador de ocupación específica (for a legal person); Residencia temporal: empleado especializado en relación de dependencia; ejecutivos, representantes, gerentes y personal técnico (Law 8764 article 79)
Sources: Dirección General de Migración y Extranjería (DGME), Asamblea Legislativa de la República de Costa Rica. Checked 16 October 2026.
Who it’s for
- The main general route is the special category for workers of a specific occupation hired by a company: DGME grants it for one year, renewable, against a job offer from the employer. Specialised employees, and executives, managers, representatives and technical staff of companies established in Costa Rica, can instead get temporary residence under the migration law (article 79).
- It is tied to a named employer and job, not a general right to work: before deciding, DGME weighs technical studies and the labour ministry's recommendatory reports, and visitors and other non-residents may not work at all (article 92).
- Registered companies get a dedicated desk at DGME and shorter processing times for their employees' temporary residence, under a register with seven classes; companies in free-trade zones are listed in the top class automatically.
Sources: Dirección General de Migración y Extranjería (DGME), Asamblea Legislativa de la República de Costa Rica. Checked 16 October 2026.
Money tests
- Executives, managers, representatives and technical staff must show a salary no lower than the legal minimum for the same position plus 25% (article 83 of the migration law); DGME's list asks for the contract to state that monthly pay.
- The checks are mostly on the employer: income and balance statements certified by a public accountant, and proof that the company is up to date on CCSS contributions, work-risk insurance and national and municipal taxes. We found no personal income or savings test for the worker in this route.
Sources: Asamblea Legislativa de la República de Costa Rica, Dirección General de Migración y Extranjería (DGME). Checked 16 October 2026.
Documents
- You file a signed request, two recent passport photos, passport page copies, an apostilled birth certificate and a criminal record certificate from your country of origin or the country where you lived legally for the last three years, also apostilled.
- For the special category, the employer's authenticated job offer states your duties, hours and pay. For specialised employee residence, you add the employment contract, the employer's sworn statement on your experience and specialised skills, and your degrees and experience apostilled.
- The employer supplies a legal-entity certificate issued within the last month, proof of CCSS, work-risk insurance and tax compliance, and an accountant's certification of income. A profession that needs a licence is authorised only on the condition that you hold and, if needed, validate the title and register with the professional body.
Sources: Dirección General de Migración y Extranjería (DGME). Checked 16 October 2026.
Timing
- You apply through Costa Rican consular officials abroad or at DGME's offices in Costa Rica. A visitor who switches to a work category inside the country pays a change-of-category fee of US$200, and cannot work while on the visitor stay.
- DGME's list gives no processing time for work categories, so it is unknown; only companies in its register are promised shorter periods, and the labour ministry's report is part of the file.
Sources: Asamblea Legislativa de la República de Costa Rica, Dirección General de Migración y Extranjería (DGME). Checked 16 October 2026.
Fees
- The first-time application for temporary residence costs US$50 per person. The special-category list shows no application fee of its own, and the change-of-category fee of US$200 applies when you switch from a visitor stay inside the country.
- The migration law sets a fee of US$30 for the residence card and a fee of US$30 for the document that proves legal residence; opening a digital file on Trámite Ya costs a one-off US$11.
Sources: Dirección General de Migración y Extranjería (DGME), Asamblea Legislativa de la República de Costa Rica. Checked 16 October 2026.
How long it lasts and renewal
- The special category lasts one year, renewable; temporary residence for specialised employees and managers lasts up to two years, renewable for equal periods (article 79).
- To renew, temporary residents must still meet the conditions and show continuous CCSS enrolment since the grant. Their permission covers only the paid activities DGME authorises, and dependants may study or work only with DGME's authorisation and a migration payment.
Sources: Dirección General de Migración y Extranjería (DGME), Asamblea Legislativa de la República de Costa Rica. Checked 16 October 2026.
Path to permanent residence
- A temporary resident who renews for three consecutive years can apply for permanent residence (article 78), with a US$50 fee, and permanent residents may do any paid work or intellectual activity.
- We did not find whether time on the one-year special category for specific occupations counts toward those three years, so check with DGME before planning around it.
Sources: Asamblea Legislativa de la República de Costa Rica, Dirección General de Migración y Extranjería (DGME). Checked 16 October 2026.
Tax
- Costa Rica taxes income from services provided on its territory whatever the residence of those involved, so pay for work you do there is Costa Rican-source. Salary tax in 2026 starts at 0% up to CRC 918,000, then 10%, 15% and 20%, and 25% above CRC 4,727,000 (EY lists the table without stating the period); credits are CRC 1,710 per child and CRC 2,590 for a spouse.
- You are treated as domiciled for income tax if you spend more than 183 days in the fiscal period, counting arrival and departure days; a trip abroad of up to 30 continuous calendar days still counts unless you prove tax residence elsewhere.
Sources: Procuraduría General de la República. Checked 15 October 2026.
Your passport
If you hold a US, Canadian, Australian or New Zealand passport
What differs for each passport, from the same sources. A line that says there is no difference means the sources we read name none.
United States passport
- As a US citizen you can enter without a visa but cannot work on that stay; DGME wants a criminal record certificate covering the whole country by name, ID number and fingerprints, plus a local one if the federal check shows pending arrests, and the State Department apostilles documents signed by federal officials.
- US citizens abroad generally file on worldwide income, with a 2026 foreign earned income exclusion of up to $132,900 after 330 full days abroad. There is no US-Costa Rica income tax treaty or social security agreement on the lists we read, so we found nothing that coordinates US and Costa Rican contributions.
Sources: Dirección General de Migración y Extranjería, US Department of State, Asamblea Legislativa de la República de Costa Rica, Internal Revenue Service, US Social Security Administration. Checked 16 October 2026.
Canada passport
- As a Canadian citizen you can enter without a visa but cannot work on that stay. DGME wants a criminal record certificate covering the whole country by name, ID number and fingerprints, which the RCMP's fingerprint-based certified check provides, and Global Affairs Canada apostilles federal documents for free.
- Canada has no tax treaty or social security agreement with Costa Rica on the lists we read, only a tax information exchange agreement in force since 14 August 2012; Canadian tax residence turns on residential ties.
Sources: Dirección General de Migración y Extranjería, Royal Canadian Mounted Police (RCMP), Global Affairs Canada, Asamblea Legislativa de la República de Costa Rica, Department of Finance Canada, Government of Canada, Canada Revenue Agency. Checked 16 October 2026.
Australia passport
- As an Australian citizen you can enter without a visa but cannot work on that stay, and Smartraveller's archived page gives the visitor limit as under 90 days. The National Police Certificate costs A$57 online or A$114 with fingerprints, and DFAT apostilles originals or notarised copies for A$105 per document.
- Australia has a tax information exchange agreement with Costa Rica (in force 4 February 2013) but no tax treaty or social security agreement on the lists we read, so contributions to both countries are not coordinated by an agreement.
Sources: Dirección General de Migración y Extranjería, Department of Foreign Affairs and Trade (Smartraveller), Australian Federal Police (AFP), DFAT (Smartraveller), Asamblea Legislativa de la República de Costa Rica, Australian Treasury, Department of Social Services. Checked 16 October 2026.
New Zealand passport
- As a New Zealand citizen you can enter without a visa but cannot work on that stay. Costa Rica is an apostille country for New Zealand documents: the Department of Internal Affairs charges NZ$37 per certificate, and the Ministry of Justice criminal record check aims at 20 working days.
- New Zealand has no tax treaty or social security agreement with Costa Rica on the lists we read, so no agreement coordinates contributions, and Inland Revenue's tests decide New Zealand tax residence.
Sources: Dirección General de Migración y Extranjería, New Zealand Government (govt.nz), Ministry of Justice (New Zealand), Asamblea Legislativa de la República de Costa Rica, Inland Revenue (New Zealand), Work and Income (Ministry of Social Development, New Zealand). Checked 16 October 2026.
Other visas
Other visas in Costa Rica.
The country
More on Costa Rica.
Questions about Work permit in Costa Rica.
Who can sponsor a work permit in Costa Rica for a foreign employee?
A company hired for a specific job can sponsor the special category (one year, renewable). It must be up to date on CCSS, work-risk insurance and taxes, and support the job offer with income statements certified by an accountant.
How long does a Costa Rican work permit last?
The special category for a specific occupation lasts one year, renewable. Temporary residence for specialised employees, managers and technical staff lasts up to two years, renewable, if you stay enrolled in the CCSS and keep meeting the conditions.
What salary must a foreign manager earn for a Costa Rican work visa?
Executives, managers, representatives and technical staff must be paid at least the legal minimum wage for the same position plus 25%. DGME asks for a contract that states the monthly pay.
Can a US, Canadian, Australian or New Zealand citizen work in Costa Rica on a tourist stay?
No. Non-residents admitted as visitors may not work, and the citizens of all four can enter without a visa for up to 180 days. A switch to a work category inside the country costs US$200 in change-of-category fees.
What are the government fees for a Costa Rican work permit?
Temporary residence costs US$50 to apply, US$30 for the residence card and US$30 for the document proving residence. Opening a digital file on Trámite Ya costs US$11, and switching from a visitor stay in the country costs US$200.
What income tax and social contributions does a foreign employee in Costa Rica pay?
Salary tax in 2026 is 0% up to CRC 918,000, then 10% to 25% in bands; the CCSS takes 10.83% of pay from employees. EY's table does not state the period the bands cover. You are domiciled for income tax after 183 days.
Sources
Official sources we used.
Government and official pages only, each with the date we checked it.
- General Guidelines for Entry and Stay Visas for Non-Residents (November 2025), Dirección General de Migración y Extranjería, published in La Gaceta (Alcance 148, 17 November 2025); Internet Archive copy. Checked 10 October 2026.
- Regularización migratoria: general requirements and residence categories, Dirección General de Migración y Extranjería (DGME), Internet Archive copy. Checked 16 October 2026. Internet Archive capture of 20 June 2026, opened on 16 October 2026; DGME's live site was not compared.
- Preparing a document for an apostille certificate, US Department of State, Office of Authentications, Internet Archive copy. Checked 16 October 2026. Internet Archive capture of 15 June 2026 (page updated 13 December 2024), opened on 16 October 2026.
- Ley General de Migración y Extranjería No. 8764 (articles 73, 77 to 82, 85 to 89 and 251 to 256), Asamblea Legislativa de la República de Costa Rica (copy published by ICODER). Checked 16 October 2026. Copy with SINALEVI annotations opened on 16 October 2026; later amendments not checked beyond those the copy shows (the latest is Law 10493 of 5 June 2024).
- US citizens and residents abroad: filing requirements, Internal Revenue Service. Checked 10 October 2026.
- Figuring the foreign earned income exclusion, Internal Revenue Service. Checked 10 October 2026.
- Foreign earned income exclusion: physical presence test, Internal Revenue Service. Checked 10 October 2026.
- United States income tax treaties, A to Z, Internal Revenue Service. Checked 10 October 2026.
- US international Social Security agreements, US Social Security Administration. Checked 10 October 2026.
- Criminal record checks: where to go, Royal Canadian Mounted Police (RCMP). Checked 10 October 2026. Certified (fingerprint-based) criminal record checks from inside and outside Canada; no date shown.
- Authentication of documents: frequently asked questions, Global Affairs Canada. Checked 10 October 2026. Date modified 26 August 2026: the Apostille Convention took effect in Canada on 11 January 2024; no fee charged.
- Tax treaties in force, Department of Finance Canada. Checked 10 October 2026.
- Entry into force of the tax information exchange agreement between Canada and Costa Rica, Department of Finance Canada. Checked 10 October 2026.
- Social security agreements, Government of Canada. Checked 10 October 2026.
- Determining your residency status, Canada Revenue Agency. Checked 10 October 2026.
- Costa Rica travel advice and advisories (Smartraveller, archived copy), Australian Government, Department of Foreign Affairs and Trade (Smartraveller), Internet Archive copy. Checked 11 October 2026.
- Apply for a National Police Certificate, Australian Federal Police (AFP). Checked 11 October 2026. No date shown. A$57 online (digital certificate); A$114 with fingerprints, which must be posted and take 15 to 30 business days.
- Notarial services and fees (fee schedule from 1 January 2026), Australian Government, DFAT (Smartraveller), Internet Archive copy. Checked 11 October 2026. Internet Archive capture of 7 October 2026 (updated 30 September 2026): apostille A$105 per document; payment in Australia by card only.
- Documents we can legalise, Australian Government, DFAT (Smartraveller), Internet Archive copy. Checked 11 October 2026. Internet Archive capture of 7 June 2026 (updated 4 March 2026): includes birth certificates and National Police Checks; originals, or copies notarised by an Australian Notary Public.
- Income tax treaties in force, Australian Treasury. Checked 11 October 2026.
- Tax information exchange agreements, Australian Treasury. Checked 11 October 2026.
- International social security agreements, Australian Government, Department of Social Services (Internet Archive copy). Checked 11 October 2026.
- Use your NZ documents overseas: country list, New Zealand Government (govt.nz), Department of Internal Affairs. Checked 11 October 2026. Page last updated 15 September 2026; Costa Rica is listed as 'Apostille'.
- Getting an apostille in New Zealand, New Zealand Government (govt.nz), Department of Internal Affairs Authentication Unit. Checked 11 October 2026. Page last updated 15 September 2026: NZ$37 per certificate, 15 working days, urgent service NZ$120 extra and 5 working days, form BDM460, a New Zealand notary public where notarisation is needed. It does not say whether police or criminal record certificates need an apostille.
- Criminal records: request your own Criminal Record Check, Ministry of Justice (New Zealand). Checked 11 October 2026. No update date shown. Online request; the Ministry aims to respond within 20 working days and says about 90% are answered in under a week. The page gives no cost and does not mention apostilles.
- Tax treaties: double tax agreements and tax information exchange agreements, Inland Revenue (New Zealand), Tax Policy. Checked 11 October 2026.
- Social security agreements, Work and Income (Ministry of Social Development, New Zealand). Checked 11 October 2026.
- Tax residency status for individuals, Inland Revenue (New Zealand). Checked 11 October 2026.
- Income Tax Law (Law 7092), articles 1 and 15, Procuraduría General de la República, SINALEVI (official legislation database). Checked 15 October 2026.
- Income Tax Regulation (Decree 43198-H), article 10: who counts as domiciled, Procuraduría General de la República, SINALEVI (official legislation database). Checked 15 October 2026.