Regulation of Law 10008: Law to Attract International Remote Workers and Service Providers in Costa Rica

On Friday afternoon, July 8, the regulations of Law 10008, popularly known as “Law to attract digital nomads”, were published in the national newspaper “La Gaceta”.

Among its most relevant provisions are established:

It establishes the concept of Remote Worker or Service Provider, as that foreign person who provides remunerated services remotely, using computer or telecommunications means, in favor of an individual or legal entity located abroad.
Likewise, it is established that such worker must receive a remuneration from abroad for a minimum amount of three thousand U.S. dollars per month ($3,000.00) and in case of requesting the legal permanence for his/her dependents of four thousand U.S. dollars per month ($4,000.00).
The specific requirements for the category Worker or Remote Service Provider and their dependents are established.
The foreigner applicant may make the application process digitally through the web page ¡TRÁMITE YA! or physically at the offices of the General Directorate of Immigration and Alien Affairs (Dirección General de Migración y Extranjería).
The General Directorate of Immigration and Alien Affairs will have a term of 15 calendar days to resolve said procedure and the applicants will be granted a term of 5 calendar days to comply with the corresponding provisions.
Foreigners authorized under the migratory subcategory of Stay, as a Worker or Remote Service Provider are granted a benefit of exoneration for the importation of basic personal computer equipment, as well as a total exemption on the tax on profits.

See official note in the following link.