🇨🇷 Costa Rica

Affiliation to the CCSS (the Caja) is OBLIGATORY for foreign residents who are legally in the country, not optional — the system runs on universality and solidarity, and residency comes with the duty to contribute. Employees are enrolled by their employer; self-employed residents must enrol and contribute themselves. Without legal status there is no affiliation, only treatment as an uninsured patient paying for services.

Typical cost: Contributions are income-based rather than a flat premium, so budget a percentage of income, not a fixed figure. Many residents also carry private cover for speed; the Caja is the floor, not the ceiling.

Tip: pair with travel-medical + medical-evacuation cover.

Not taxed. Individuals pay only on Costa Rican-source income.

Income tax applies to income from services performed, property located or capital used in Costa Rica, whatever your residence. The 2023 change taxing some foreign passive income applies to companies in multinational groups, not to individuals. Approved digital nomads under Law 10008 are fully exempt from income tax and are not treated as tax residents; each family member must qualify separately. Confirm residency rules and rates with the Ministerio de Hacienda.

Not tax advice — confirm with a local professional.

English is common in San José, tourist zones (Guanacaste, Manuel Antonio, Tamarindo) and among younger/professional workers, but limited in rural areas.