🇨🇷 Costa Rica vs 🇮🇹 Italy: Digital Nomad Visa Compared

Costa Rica offers Digital Nomad Visa (Estancia para Trabajadores Remotos, Ley N. 10.008). Italy offers Digital Nomad / Remote Worker Visa - Decree Law No. 79/2024. Every figure below comes from each country's own sourced, dated fiche - compare income, duration, tax, family rules, fees and processing time before you decide.

🇨🇷 Costa Rica🇮🇹 Italy

Minimum income

3,000 USD / month

Corroborated across 9 independent 2026 sources (Dentons, taxesforexpats.com, mismo.team, y-axis.com, citizenremote.com, rippling.com, aeroseer.com, hqsimple.com, remotetaxcalc.com), including a search-indexed echo of migracion.go.cr's own 'Nomadas Digitales' page - the page itself was not directly fetchable this pass (network egress block), so this stays 'reported' rather than 'official'. Demonstrated via bank statements, sworn declaration, or a certified public-accountant/notary certification.

source · verified 2026-08-14

24,789 EUR / year

Some consulates round up to ~EUR 28,000 - confirm with your consulate. Income must derive from the remote work; passive income (pensions, rent, stocks) is excluded. Eligibility also needs a degree OR 5 years' experience (3 for ICT) + 6 months remote-work experience. RE-CHECKED 2026-07-23: the ~EUR 28,000 figure some 2026 guide sites cite does not trace to any 2026 Gazzetta Ufficiale decree - the operative decree is still the original 2024-02-29 one (GU Serie Generale n. 79); ~EUR 28,000 looks like consulate-level rounding of the same formula, not a sourced threshold rise. EUR 24,789 remains the better-sourced figure. RE-CHECKED 2026-08-01: a visahq.com claim of a specific '2026-03-02 Gazzetta Ufficiale decree' behind the ~EUR 28,000 figure could not be verified anywhere - no matching GU entry, decree number, or independent source found; treated as an unverified/likely-spurious citation. EUR 24,789 stays published. RE-CHECKED 2026-08-05: verified the arithmetic directly - EUR 24,789 = 3x the 2026 healthcare-exemption threshold (EUR 8,263.31), confirming the formula rather than a guessed figure; ~EUR 28,000 is a loose rounding, not a competing legal number.

source · verified 2026-08-05

Visa duration

12 months, renewable

1-year initial permit, renewable once for a second year (2-year maximum total stay). Some sources report renewal requires having spent at least 180 days in Costa Rica during the first year - not independently confirmed against migracion.go.cr directly this pass. Corroborated across 7 sources (LexLatin, freakingnomads.com, mismo.team, taxesforexpats.com, citizenremote.com, Dentons, AG Legal). RE-CHECKED 2026-09-04: the 180-day mechanic is now better specified and further corroborated - no day-count requirement to hold status during year one, but renewal into year two reportedly requires having accumulated at least 180 days of physical presence in Costa Rica during year one, filed in person - corroborated by 2 additional independent sources (justworks.com, costa-rica-guide.com) beyond the original 7. Still not independently confirmed against migracion.go.cr directly (unreachable this pass). RE-CHECKED 2026-09-05: gained further independent corroboration (goldenharbors.com, expatden.com, citizenremote.com's '2026 Update' page) for the same mechanic - no change, still not an official migracion.go.cr page read.

source · verified 2026-09-05

12 months, renewable

National visa then a 1-year residence permit (permesso di soggiorno), obtained within 8 working days of arrival and renewable locally at the Questura.

source · verified 2026-07-05

Tax regime

Foreign-sourced income earned under the Estancia para Trabajadores Remotos is fully exempt from Costa Rican income tax (impuesto sobre la renta/utilidades); permit holders are not treated as habitual Costa Rican tax residents for this income, and it is not treated as Costa Rican-source income. Beneficiaries are also exempt from import taxes on personal computer/telecom equipment needed for their work. The visa does not permit providing services to Costa Rica-domiciled clients.

This is the best-corroborated finding of the pass: 9+ independent sources including EY's own Central America tax-alert page (cited as sourceUrl), Consortium Legal, GHP Abogados, El Financiero (Costa Rica's major financial daily), Dentons, taxesforexpats.com, ERP Lawyers, and Central Law. Strong candidate for promotion to 'official' the moment migracion.go.cr/Hacienda becomes directly fetchable.

source · verified 2026-08-14

If you become an Italian tax resident (183+ days), income is taxable under IRPEF. Two optional favorable regimes (cannot be combined): Regime Forfettario (5% flat for self-employed under EUR 85k, first 5 years, 15% after) or Regime Impatriati (50% of qualifying income exempt for 5 years). Employees kept on a foreign contract may be taxed under treaty rules.

Regimes have conditions (e.g. Impatriati needs 3 years' prior non-residence + a 4-year residency commitment; the two regimes cannot be combined). Verify with the Agenzia delle Entrate. UPDATE 2026-07-15: the 2026 Budget Law was enacted as Law No. 199 of 30 Dec 2025 (Gazzetta Ufficiale), extending the Regime Impatriati (D.Lgs. 209/2023 - 50% tax-base reduction, EUR 600,000/year cap, arrival year plus 4 more) to foreign workers who transfer tax residence to Italy from 2026. RE-CHECKED 2026-08-01: located the specific Agenzia delle Entrate ruling behind the 'foreign employer / smart working' question - Risposta ad interpello n. 2/2026 (12 January 2026) confirms a worker who returns to Italy and does smart working for a foreign employer (including one different from their pre-return employer) can access Regime Impatriati, provided the work is carried out predominantly on Italian territory and all other D.Lgs. 209/2023 requirements are met. This is an official AEdE ruling, sourceUrl updated to it directly, but confidence stays 'reported' rather than 'official' because the page itself 403s on direct fetch (same proxy-policy pattern as other .gov.it domains) - this rests on a search-engine read of AEdE's own indexed document, not a page fetch. It resolves the foreign-employer question generally but does not explicitly name 'digital nomad visa holders' as a category, so whether a separate, still-undefined 'Digital Nomad Tax Bonus' also exists remains open.

source · verified 2026-08-01

Family (spouse / children)

Spouse + children admitted (No per-dependent formula - the income floor simply rises from USD 3,000/month (solo) to USD 4,000/month (with any dependents) to cover the whole grupo familiar)

Promoted out of TBD 2026-08-23 (previously flagged as thin, 2-3 sources, on 2026-08-16). Article 11 of Ley N. 10.008 defines 'grupo familiar' as the spouse or common-law partner, children under 25 (including disabled adult children of any age), and elderly dependents. Corroborated across 6+ independent 2026 sources beyond the Y-Axis/Citizen Remote pair already on file - GHP Abogados (citing Article 11 by number), El Mundo (elmundo.cr), Revista Summa, Central Law, GLC Abogados, and a CELIG Costa Rica documentation guide - all converging on the same dependent categories and on marriage/birth-certificate documentation (apostilled/legalized as needed). One outlier source states USD 5,000 for family applications rather than USD 4,000; contradicted by the 9+ sources already corroborating USD 4,000 for the incomeMin field, so treated as a likely error, not acted on. Not marked 'official' - migracion.go.cr and the gazette text itself remain unreachable to direct fetch (blanket network-egress block this pass), so this rests on WebSearch-indexed secondary-source corroboration, not a primary-text read.

source · verified 2026-08-23

Spouse + children admitted

Spouse (not legally separated) and a child under 18. Children over 18 and parents cannot currently be sponsored.

source · verified 2026-07-05

Application fees

100 USD

USD 100 government fee, paid as a deposit to Banco de Costa Rica in favor of the Ministry of Finance (net of a USD 15 bank commission if paid by international transfer). Corroborated across 9+ sources for the USD 100 figure (taxesforexpats.com, rippling.com, costaricavibes.com, y-axis.com, citizenremote.com, siliconvalleytime.com, visafreenomads.com, costaricaboard.com, diazyasociados.es) plus a search-indexed echo of migracion.go.cr itself. RESOLVED 2026-08-16: the separately-reported ~USD 90 DGME fee, previously flagged as unreconciled against this USD 100 figure, is not a competing number - three independent sources (Jaros Immigration Experts, Rippling, TaxesForExpats) consistently describe it as a SECOND, sequential fee (a document-processing/accreditation charge due at the biometrics/document-collection stage after approval, distinct from the USD 100 application fee paid upfront), bringing total first-application government fees to roughly USD 190. The same sources report the renewal fee is USD 90, not USD 100 - likely the source of the original conflation. migracion.go.cr not independently fetchable this pass (network egress block) to confirm the exact figures on its own page.

source · verified 2026-08-16

116 EUR

EUR 116 visa application fee (non-refundable). Plus ~EUR 116 for the residence permit on arrival (contributo EUR 40 + electronic permit EUR 30.46 + stamp EUR 16 + postal kit EUR 30). The consular visa fee varies quarterly by the EUR/USD rate.

source · verified 2026-07-05

Health insurance

Required - Minimum USD 50,000 medical coverage for the full authorized stay, covering all included family members; travel insurance is explicitly not accepted. Policy may be Costa Rican or international.

Corroborated across 9 sources (Remitly, taxesforexpats.com, citizenremote.com, feather-insurance.com, americanvisitorinsurance.com, costaricaboard.com among others).

source · verified 2026-08-14

Required - Min EUR 30,000 (or USD 50,000) covering medical care, hospitalization and repatriation. Cited by the consulate as the number-one cause of visa rejection.

source · verified 2026-07-05

Processing time

Approximately 15 calendar days for initial application review, then up to 90 days to enter Costa Rica and finalize documentation after approval

source · verified 2026-08-14

Reported 30-60 days for remote employees, 90-120 days for freelancers/self-employed, plus consulate appointment backlog

No single official government figure exists; range is a consulate-guidance consensus across independent 2026 immigration-guide publishers, with freelancers/self-employed applicants taking longer due to more document scrutiny. Consulate appointment-booking backlogs (New York, London, Los Angeles) add further weeks-to-months on top of processing itself. Confirm with your specific consulate.

source · verified 2026-07-25

Figures marked TBD are not yet verified and are never shown as facts. Last full review: Costa Rica 2026-09-05, Italy 2026-09-05.