Costa Rica: the Rentista visa appeals to the self-employed

Costa Rica has several temporary residence categories. Three are of interest to French nationals: investor, retiree and rentier.

The investor category is based on a threshold set by Law No. 9996 of 2021, at $150,000¹. The investment may be in real estate, securities or a productive project.

The rentier category is aimed at people who can prove regular non-salary income guaranteed for a fixed period. The retiree category requires a pension.

We do not publish the income thresholds required for the retiree and rentier categories, the required guarantee period or the renewal conditions: they do not appear in the official sources we have been able to verify. They should be established with the Dirección General de Migración.

The 2021 law also gave the investor category temporary benefits — notably exemptions on importing personal belongings and vehicles. These measures are time-limited and whether they still apply should be checked.

Every Costa Rican temporary residence requires enrolment in the social security system, with contributions calculated on declared income.

This is a recurring charge, not an entry fee. It must be in the budget from the first year, and it rises with declared income — which creates a tension with the obligation to prove sufficient income to obtain the permit.

Failure to pay contributions is also one of the most frequent reasons the path to permanent residence breaks down, along with prolonged interruptions of stay.

In return, enrolment gives access to Costa Rica's public health system, which is of a high standard for the region. It is therefore not a charge without a counterpart, but it must be understood as a compulsory contribution rather than an option.

This obligation clearly sets Costa Rica apart from other Latin American destinations, which generally leave health insurance to the foreign resident's choice and expense. It reflects a social model unique in the region, built up over a long period and financed by a broad base.

Costa Rica applies territorial taxation: income from Costa Rican sources, arising from property located or activities carried out in the territory, is taxed. Foreign-source income does not fall within the tax base.

This is the basis of the country's appeal to rentiers and retirees. Like any territorial system, it protects the foreign source, not the person: income from an activity carried out from Costa Rica calls for a separate analysis.

The scale applicable to employees, retirees and pensioners has several brackets, with an intermediate rate of 10%² and a top rate of 25%³.

Legal entities whose gross income exceeds a defined threshold apply a flat rate of 30%⁴, with reduced rates applying below it.

1. Choose the category according to the nature of your income: pension, annuity-type income or investment.
2. Gather apostilled civil status documents and criminal record certificates, a lengthy step to start in France.
3. Include Costa Rican social security contributions in the initial budget.
4. Check whether the temporary benefits of the 2021 law, which are time-limited, still apply.
5. Handle the departure from France according to its own criteria: territoriality settles nothing on that side.

A substantive remark to finish. Contrary to a widespread idea, Costa Rica is one of the most expensive countries in Central America, and the gap with France on a family budget is less spectacular than claimed. What it offers lies elsewhere: long-standing institutional stability, a consistent environmental policy and territorial taxation enshrined in law. That comes at a price, and it is a deliberate trade-off rather than a bargain.