Do I have to live in Costa Rica full-time?
No. The DGME's published rule is that a temporary resident who is absent for more than 2 consecutive years, or a permanent resident absent for more than 4, has the status cancelled, and an absence of more than 1 year means bringing a fresh police certificate from the country you stayed in when you renew. The digital-nomad extension is different: you must have spent at least 180 days in the country in the first year. Note that staying under 183 days a year keeps you out of Costa Rican tax domicile — which is often exactly what people want, but it also means you cannot use Costa Rica as your tax home to defend an exit from your old country.
How is Costa Rican tax residency triggered?
By presence, not by the residency card. Art. 5 of the Reglamento to Ley 7092 treats you as domiciled if you are in Costa Rica for more than 183 days in the fiscal year, continuous or not, including entry and exit days; sporadic absences with systematic returns are counted as presence unless you produce a tax-residence certificate from another country. Ley 9996 art. 6 confirms that investors, rentistas and pensionados are not tax resident merely by holding the category. Because the system is territorial, becoming tax-domiciled changes little for foreign income — the practical effect is on Costa Rican-source income and on your ability to obtain a Costa Rican tax-residence certificate.
Can my family come?
Yes. Under each residency category the spouse, minor children, adult children with a certified disability and unmarried economically dependent children under 25 can apply as dependants, with apostilled marriage or birth certificates and their own police certificates where applicable. The digital-nomad stay covers a spouse or de facto partner, children under 25, children of any age with a disability and cohabiting older adults, but the income test rises to US$4,000 a month and each family member needs their own US$50,000 medical policy.
Is there a path to citizenship?
Yes. Article 14 of the Constitution grants naturalisation to foreigners who have resided officially in Costa Rica for at least 7 years — 5 years for nationals of other Central American countries, Spaniards and Ibero-Americans by birth — subject to the further requirements in the Ley de Opciones y Naturalizaciones, administered by the Tribunal Supremo de Elecciones. Costa Rican nationality cannot be lost or renounced under Ley 7514, so dual nationality is possible from Costa Rica's side; check your own country's rules.
What are the government fees?
The figures on the DGME's pages are: US$50 for a temporary or permanent residency application; an additional US$200 whenever you change category from tourist inside Costa Rica; for the digital-nomad stay, US$100 to apply and US$90 for the document plus a one-off guarantee deposit under Decreto 36539-G. The DIMEX issuance and renewal amounts are stated in your approval resolution and quoted when you book the appointment, and late renewal costs US$3 per month. Apostilles, translations, the Caja contribution and legal fees come on top.
Do I need a lawyer?
Not legally — the DGME accepts applications signed before a public official or authenticated by a lawyer, and the nomad stay is filed online. In practice most residency files are lodged by a Costa Rican lawyer under a power of attorney, because the requirements are technical, the DGME allows only one written request to fix defects, and a rejected file means starting again. Exit Global's review checks the file before it goes to the lawyer, and we introduce you to a vetted local firm; we do not file with the DGME ourselves.
Can I keep working remotely for a foreign employer?
Yes, and there are two ways to do it. The Ley 10008 stay is designed for exactly this: you are paid from abroad, you cannot take local work, and art. 16 exempts your foreign income from the profits tax. As a Pensionado or Rentista resident you may also keep foreign-paid remote work, since the categories restrict local employment rather than work for a foreign principal, and the income is foreign-source under Ley 7092 — but be careful about creating a Costa Rican presence for your employer, and about invoicing from a Costa Rican entity, which would make the income local-source.
What about my old country's tax residency?
Getting residency here does not end tax residency where you came from, and Costa Rica's territorial system means a Costa Rican residency card is not, by itself, evidence that you are taxed anywhere. Use the relevant Exit site — see exitglobal.app.