Costa Rica Proposes a New Temporary Residence Category to Attract Specialized International Talent: “THE WORKER 2.0”
About the Author
Herman Duarte, founder of Simple Legal Consulting, is an immigrant from El Salvador who, after living in Costa Rica for 13 years, is now a proud Costa Rican. He holds master's degrees from Stockholm University and the London School of Economics and Political Science. Passionate about writing and research, Herman is widely recognized as one of the top lawyers in the region and a leading expert in investment and immigration law in Costa Rica.Drawing from his personal experience as an immigrant, Herman uniquely understands the challenges of navigating the immigration system and is dedicated to helping others successfully transition to life in Costa Rica.
Costa Rica Proposes a New Temporary Residence Category to Attract Specialized International Talent
Costa Rica is entering a new phase in its immigration and investment strategy. Legislative Bill No. 25.402, titled “Law to Attract Specialized International Talent”, proposes the creation of a new immigration, tax and institutional framework designed to facilitate the arrival of highly specialized foreign professionals, executives, scientists, academics and technical experts: Text of the proposed law.
Unlike existing categories such as investor residency, rentista residency or the digital nomad visa, this proposal is specifically focused on attracting foreign talent linked to strategic economic sectors identified by Costa Rica’s government. The initiative is aligned with the country’s long-term positioning as a regional hub for technology, advanced manufacturing, research and development, digital services, life sciences, semiconductors and multinational operations.
A Politically Strong Immigration Project
This is not just another immigration proposal sitting quietly in Congress.
The bill was formally called into the extraordinary legislative sessions agenda by the Executive Branch, meaning it has become part of the new administration’s active legislative priorities. In addition, Costa Rica’s new government currently holds an majority in Congress, significantly increasing the likelihood of approval of strategic projects connected to investment, exports and international competitiveness.
From a practical legal and political perspective, the probability of this bill becoming law is considered high by many observers following Costa Rican legislative dynamics. For companies and foreign professionals, this means preparation should begin now, not after the final approval process is completed.
Who Could Benefit?
The bill is designed primarily for foreign nationals connected to strategic sectors and companies operating in Costa Rica. Potential beneficiaries may include:
• Executives and technical staff of multinational companies
• Engineers, software developers and technology specialists
• Researchers and scientists
• University professors and specialized academics
• Advanced manufacturing and medical device professionals
• Professionals linked to export-oriented industries
• Key personnel working in sectors identified by COMEX and PROCOMER
The proposal also contemplates benefits for dependents, including spouses, partners and children.
Proposed Immigration Benefits
One of the most important aspects of the bill is the creation of a new temporary residence category for Specialized Workers.
Under the current text of the proposal, beneficiaries could obtain:
• A two-year temporary residence permit, renewable for additional periods
• The possibility to legally work in Costa Rica under the approved category
• Inclusion of dependents within the immigration process
• Access to Costa Rica’s public healthcare system through the CCSS
• Potential work authorization for spouses or partners
• Faster and more strategic immigration processing for highly qualified talent
Proposed Tax Incentives
The project also introduces significant proposed tax incentives aimed at making Costa Rica more competitive in attracting global talent.
Among the proposed benefits are:
• A reduction of the taxable base applicable to salary income tax for up to four years
• Potential tax treatment benefits for certain professional and academic services
• Recognition that foreign-source income would not be treated as Costa Rican-source income under the framework of the law
• One-time import tax exemptions for household goods, work equipment and vehicles
These incentives are part of a broader strategy to position Costa Rica as a serious destination for international professionals and global companies competing for specialized talent.
Important Immigration Compliance Changes
The bill also proposes stricter procedural rules before Costa Rica’s Immigration Department.
Incomplete applications or filings with defects could potentially be rejected as inadmissible if not corrected within short legal deadlines. For this reason, strategic planning and proper legal preparation will become even more important for foreign applicants and sponsoring companies.
In practice, this means that companies and professionals who begin organizing documentation and structuring their immigration strategy early will likely be in a much stronger position once the category becomes operational.
Why This Matters for Foreign Companies and Professionals
Costa Rica has traditionally been attractive for foreign investment, quality of life and political stability. However, this bill represents something different: a transition toward a more aggressive and modern immigration strategy focused on global talent competition.
This proposal signals that Costa Rica is actively attempting to compete with jurisdictions already offering specialized immigration pathways for highly qualified professionals, remote executives, researchers and multinational personnel.
For foreign companies expanding operations in Costa Rica, this could become a valuable mechanism to relocate key personnel. For foreign professionals and families, it could create a new legal pathway to establish residency in one of Latin America’s most stable and attractive jurisdictions.
How Simple Legal Consulting Can Help
At Simple Legal Consulting, we are actively monitoring Bill No. 25.402 and preparing for its expected implementation.
Our firm assists foreign nationals, executives, investors and international companies with strategic immigration planning in Costa Rica. We do not simply process paperwork. We analyze eligibility, corporate structure, immigration strategy, dependent inclusion, tax considerations, timing and compliance risks to ensure that applications are prepared correctly from the beginning.
As Costa Rica moves toward this new immigration category, early preparation may become a decisive advantage.
Our team is already assisting clients in evaluating whether they may qualify under the proposed framework and preparing documentation strategies in anticipation of the law’s approval and implementation.
If you are a foreign professional, executive, entrepreneur or company considering Costa Rica as part of your international strategy, this is the moment to start planning.
Simple Legal Consulting is ready to assist you in navigating the next generation of Costa Rican immigration law.