Bill seeks to attract specialised talent and streamline residency for foreign professionals in Costa Rica

Articles15 April 2026
The initiative envisages a new migration category and tax benefits to strengthen strategic sectors of the economy.

By: ECIJA Costa Rica.


The Costa Rican Legislative Assembly is currently discussing a bill called "Law to attract international specialised talent" ( file No. 25.402), an initiative aimed at facilitating the attraction of highly qualified foreign talent by streamlining immigration procedures and implementing tax incentives.

The proposal seeks to create a specific legal framework to promote the arrival in the country of foreigners with highly specialised skills in strategic areas, with the aim of strengthening competitiveness, innovation, foreign direct investment and national productive development.

The project is based on the recognition of a growing gap between the local supply of talent and the real needs of the productive sector, particularly in STEM areas, research and development, emerging technologies, operation of complex machinery and other advanced technical skills. According to its explanatory memorandum, this shortage directly impacts key sectors such as medical devices, semiconductors, digital services and agricultural innovation.

"This initiative recognises a structural reality: Costa Rica faces a limitation in the local availability of highly specialised talent, especially in strategic sectors that drive competitiveness and investment," commented Jordan Arias, director of Immigration Law at ECIJA Costa Rica.

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Among the main measures contemplated in the project is the creation of a sub-category of temporary residence called "Specialised Worker", with an initial validity of two years, renewable, which would include work authorisation and benefits for dependents. In addition, tax incentives are proposed, such as a 30% reduction in the tax base for the calculation of income tax or profit tax for a period of up to four years, as well as exemptions for the importation of household goods, technological equipment and up to two vehicles.

"The focus of the project is not limited to facilitating residency, but to creating comprehensive conditions that make the country more attractive to qualified international talent, in line with the practices of other competitive economies," Arias said.

The initiative also aims to streamline migration procedures, strengthen coordination between institutions such as the General Directorate of Migration and Foreigners and PROCOMER, and incorporate interoperability and international cooperation mechanisms for background checks. Its application is limited to companies under special regimes, strategic exporters, research and development entities, educational institutions and multinational companies.

"It is essential that companies and professionals understand that the project is still under legislative discussion. Its eventual benefits should be understood as proposals and not as currently applicable rules," Arias warned.

From a practical perspective, the initiative reflects an increasingly clear trend: specialised migration is beginning to be approached not only from a migration control perspective, but also as a tool for competitiveness, investment attraction and economic development for the country.

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