Costa Rica: Stricter Enforcement of Tax and Social Security Compliance in Immigration Applications

The Costa Rican General Immigration Directorate (DGME) has been increasingly denying residence applications if the sponsoring entity and/or individual applicant has outstanding tax or social security obligations in Costa Rica. Previously, applicants were often allowed to address compliance gaps during processing. Now, the DGME is often verifying obligations up front, specifically ensuring that all tax filings and payments with the Dirección General de Tributación (DGT) are current and that employers and/or applicants have no outstanding contributions to the Costa Rican Social Security Fund (CCSS). Applicants whose applications are denied must restart the application process, which may include exiting and re-entering Costa Rica to obtain valid tourist status, securing a new apostilled/legalized police clearance, and repaying all DGME fees. Updated documentation must also be submitted with the new application.

This alert is for informational purposes only. If you have any questions, please contact the global immigration professional with whom you work at Fragomen or send an email to [email protected].