Costa Rica Residence by Investment 2026

The minimum investment is USD $150,000 for most qualifying categories, including real estate, business ventures, securities, and sustainable tourism projects. Forestry and reforestation projects have a reduced threshold of USD $100,000. These thresholds were established by Law 9996, which reduced the previous minimum from USD $200,000 in 2021, with implementing regulations taking effect in February 2023.

Qualifying investments include: real estate (residential or commercial property worth at least USD $150,000, registered in the applicant’s personal name), new or existing businesses, shares in Costa Rican companies, government or private securities, venture capital and private equity funds, sustainable tourism infrastructure projects, projects declared of national interest, and forestry/reforestation projects (minimum USD $100,000). The investment must remain active for the duration of the residency permit.

Under the 2023 implementing regulations of Law 9996, real estate investments must be held directly in the applicant’s personal name rather than through a Costa Rican corporation. While corporate ownership is not entirely excluded, it must meet strict additional conditions. For business investments, shares may be held in a corporate structure, but the applicant must demonstrate personal ownership and control of the required investment amount. This distinction is critical and is a common source of application errors — professional legal guidance is strongly recommended.

Costa Rica operates a territorial tax system, meaning only income generated within Costa Rica is subject to taxation. All foreign-sourced income — including overseas pensions, foreign rental income, international dividends, capital gains from assets held abroad, and investment returns from outside Costa Rica — is completely exempt from Costa Rican taxation. This makes Costa Rica one of the most tax-efficient residency options in the Americas, particularly for investors and retirees whose primary income originates outside the country. Spending 183 or more days per year in Costa Rica triggers tax residency, though even as a tax resident, foreign-source income remains exempt.

Costa Rica has one of the most flexible residency maintenance requirements globally. Temporary residents must visit the country at least once per year (minimum one day). Permanent residents must enter Costa Rica for a minimum of 72 hours once per year. There is no requirement to live in Costa Rica full-time, making the programme compatible with international business and personal commitments. Note: for the Rentista visa category, holders must spend at least four months per year in Costa Rica for renewal purposes.

Yes. Spouses and dependent children under 25 years of age (or older children with disabilities) can be included under the principal applicant’s residency application at no additional investment cost. All family members receive the same residency status and rights, including access to Costa Rica’s public healthcare system (CCSS) and public education. Each family member will receive their own DIMEX residency card. Married applicants benefit from an accelerated citizenship timeline for their spouse.

After maintaining legal temporary residency for three consecutive years, you may apply for permanent residency. Permanent residency is valid for five years and is indefinitely renewable. After seven total years of legal residency (combining temporary and permanent periods), you become eligible for Costa Rican citizenship by naturalisation. Citizenship requirements include demonstrating proficiency in spoken and written Spanish, passing a test on Costa Rican history and values, and providing two character witnesses. Costa Rica permits dual citizenship, so you do not need to renounce your existing nationality.

The Rentista (Person of Independent Means) Visa requires proof of a stable, guaranteed monthly income of at least USD $2,500 for two years, or a lump-sum bank deposit of USD $60,000 in a Costa Rican bank. Unlike the Investor Visa, it does not require a capital investment in business or property. However, Rentista holders may not take employment in Costa Rica — they can only own businesses or be self-employed. The Rentista Visa is ideal for remote workers, freelancers, and individuals with passive income streams who do not wish to commit to a capital investment.

Processing times range from 6 to 15 months, depending on the complexity of the case, completeness of documentation, and the investment category chosen. Government filing fees are modest (approximately USD $50–250). However, total costs including legal representation, document authentication, certified translation, and related professional fees typically range from USD $3,000 to $5,000 for a single applicant, plus the qualifying investment. An experienced Costa Rican immigration attorney is strongly recommended to navigate the DGME process efficiently and ensure compliance with the 2023 Law 9996 regulations.

Upon residency approval, you are required to register with the Caja Costarricense de Seguro Social (CCSS), Costa Rica’s universal public healthcare system. Monthly contributions are approximately 7–11% of your declared income, typically ranging from USD $60 to $200 per month for expatriates. CCSS provides 100% coverage for medical consultations, hospital visits, surgeries, and prescription medications. Costa Rica’s healthcare system is consistently ranked among the best in Latin America. Many residents also carry supplemental private health insurance for faster access and broader specialist networks.

Law 9996 was enacted for a five-year window from July 2021, meaning its provisions are subject to review and potential modification around 2026. As of early 2026, the programme remains fully active with the USD $150,000 threshold and all benefits intact. Prospective applicants should note this legislative context and consider filing promptly to secure residency under the current favourable terms. Our advisory team monitors any regulatory developments and will advise clients accordingly.