Costa Rica’s 25.402 Visa Bill Could Cut Taxes 30%

The program/policy

Costa Rica’s Specialised Worker bill, file No. 25.402, is still sitting in the Legislative Assembly, so this isn’t live yet. The proposal would create a temporary residency track for highly skilled foreign workers, valid for two years at a time and renewable, with work authorization for the holder and residency options for dependents, which is, honestly, the main draw.

The tax piece is the headline grabber, because qualified workers could get a 30% reduction in the income or profit tax base for up to four years. It also talks about duty-free entry for household goods, tech gear and up to two vehicles, plus tighter coordination between DGME and PROCOMER, so the system would be more streamlined than Costa Rica’s usual paperwork maze.

Who it affects

This bill is aimed at people hired by strategic exporters, R&D companies, multinationals, educational institutions and firms in special regimes, so it’s really about specialized labor, not casual remote work. Digital nomads, weirdly, may care if their job fits one of those qualifying categories, but ordinary tourists won’t see any change from this draft.

Dependents matter here too. They’d get a clearer path under the same residency umbrella and that’s a big deal for families that don’t want to juggle separate visa timelines.

What to do

Don’t assume the tax break is ready. It isn’t. The bill is still in commission review, no approval date is set and there’s no confirmed effective date, so anyone planning a move should watch the Assembly and DGME, then wait for the final text before counting on incentives.

If you think you qualify, start gathering the basics now: proof of specialized experience, a job offer from an eligible employer, passport copies, police records and background checks, because those are the usual building blocks even when the final checklist shifts. For broader context, keep an eye on visa updates and read our full Costa Rica guide for the complete picture.