Work residence: executives, managers and technical staff (temporary residence) and specific-occupation workers
special category · Official name: Residencia temporal – Ejecutivos, representantes, gerentes, personal técnico y sus dependientes (Ley 8764 art. 79 inciso 3; Reglamento arts. 83-84) y Categoría especial – Trabajadores de ocupación específica (Reglamento arts. 112-113)
Costa Rica's main employer routes are: temporary residence for executives, representatives, managers and technical staff of companies established in the country (with spouse and children), and a one-year renewable special category for specific-occupation workers hired by a company or individual. DGME takes into account Ministry of Labour (MTSS) technical studies and recommendations before deciding. Employees on the executive route must earn at least 25% more than the legal minimum wage for the same job. Companies registered with DGME follow a faster company regulation (Reglamento de Empresas 36576-G-COMEX).
Life in Costa Rica
Finance
3
Currency
Costa Rican Colón
CRC
Costa Rican Colón
Cost of living
62
Price level · US = 100
World Bank price levels, 2025
Tax
10–25%
Income tax (national)
VAT (IVA) 13%
Salary scale 2026: monthly salary up to CRC 918,000 exempt; 25% on the excess over CRC 4,727,000 a month. Self-employed have a separate annual scale.
Living
1
Happiness
#4 of 145 countries
World Happiness Report 2025
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Who it’s for
Foreign executives, managers, representatives and technical staff of companies in Costa Rica, and workers hired for specific occupations.
Eligibility
Job with a company established in Costa RicaExecutive route
Sign in to check this route against your profileShow an authenticated employment contract, or for executives and managers, an employer certificate with your position, period in Costa Rica and monthly salary.
Official wording
An authenticated employment contract (for employees) or, for executives and managers, a certificate from the employer's legal representative stating the position, the period in Costa Rica and the monthly salary.
Salary 25% above the legal minimumExecutive route (employees)
Sign in to check this route against your profileIf you are an employee, your contract salary must be at least 25% above the legal minimum wage for the same position.
25%
Salary above legal minimum
- Applies to the executive route (employees)
Official wording
The monthly salary in the contract must be at least 25% higher than the legal minimum wage for the same position.
Employer in good standingEmployer
Sign in to check this route against your profileYour employer must provide documents showing its legal status, insurance, tax and CCSS payments, and finances.
- Legal personality certificate issued within one month, plus articles of incorporation
- Up-to-date occupational risk insurance
- National and municipal taxes paid; CCSS contributions up to date
- Accountant-certified income and balance sheet
Official wording
The employer shows its legal personality certificate (issued within one month), articles of incorporation, up-to-date occupational risk insurance, national and municipal taxes paid, CCSS contributions up to date, and accountant-certified income and balance sheet.
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- 3 more requirements
- 11 documents
- 2 fees
- 5 steps
- Processing times and conditions
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