Costa Rica: Stricter Enforcement of Tax and Social Security Compliance in Immigration Applications
August 6, 2025
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].
Explore more at Fragomen
Media mentions
Partners Isha Atassi and Rahul Soni discuss US investment-based immigration options for Middle Eastern investors.
Blog post
Partner Ali Haider, Director Shoaib Khaleeli, Manager Ruaida Hussein and Senior Immigration Consultant Katerina Hornickova examine why degree equivalency has become mandatory in the United Arab Emirates and how the process affects employment, professional licensing and visa eligibility.
Video
Senior Associate Isabel Schnitzler explains key eligibility requirements for naturalization in Germany, including residence, language proficiency and financial self-sufficiency, as well as family eligibility considerations.
Media mentions
Partner Bo Cooper explains the impact of wage‑weighted selection on H‑1B registration and compliance.
Media mentions
Partner Aaron Blumberg explains how heightened government scrutiny affecting students from countries such as Venezuela is shaping travel guidance for those studying in the US.
Media mentions
Partner K. Edward Raleigh highlights how recent H-1B changes are shaping employer compliance strategies.
Media mentions
Practice Leader Colm Collins explains that processing delays, shifting demand in information and communication technology (ICT) and renewal cycles contributed to last year’s drop in work permit approvals.
Media mentions
Partner Rick Lamanna examines current pressures on Canada’s immigration system, including processing delays, reduced admissions and policy uncertainty and the implications for applicants and employers.
Blog post
Manager Mihaela Dumitru outlines how Swiss authorities assess Employer of Record and body-leasing models, highlighting key compliance risks, licensing requirements and a regulatory update affecting EU and EFTA nationals effective 1 January 2026.
Media mentions
Partner Karolina Schiffter discusses how courts in Poland are reinforcing timely processing and constitutional protections for foreigners.
Fragomen news
Media mentions
Partners Isha Atassi and Rahul Soni discuss US investment-based immigration options for Middle Eastern investors.
Blog post
Partner Ali Haider, Director Shoaib Khaleeli, Manager Ruaida Hussein and Senior Immigration Consultant Katerina Hornickova examine why degree equivalency has become mandatory in the United Arab Emirates and how the process affects employment, professional licensing and visa eligibility.
Video
Senior Associate Isabel Schnitzler explains key eligibility requirements for naturalization in Germany, including residence, language proficiency and financial self-sufficiency, as well as family eligibility considerations.
Media mentions
Partner Bo Cooper explains the impact of wage‑weighted selection on H‑1B registration and compliance.
Media mentions
Partner Aaron Blumberg explains how heightened government scrutiny affecting students from countries such as Venezuela is shaping travel guidance for those studying in the US.
Media mentions
Partner K. Edward Raleigh highlights how recent H-1B changes are shaping employer compliance strategies.
Media mentions
Practice Leader Colm Collins explains that processing delays, shifting demand in information and communication technology (ICT) and renewal cycles contributed to last year’s drop in work permit approvals.
Media mentions
Partner Rick Lamanna examines current pressures on Canada’s immigration system, including processing delays, reduced admissions and policy uncertainty and the implications for applicants and employers.
Blog post
Manager Mihaela Dumitru outlines how Swiss authorities assess Employer of Record and body-leasing models, highlighting key compliance risks, licensing requirements and a regulatory update affecting EU and EFTA nationals effective 1 January 2026.
Media mentions
Partner Karolina Schiffter discusses how courts in Poland are reinforcing timely processing and constitutional protections for foreigners.
Fragomen news