Legal Insights for Expats

In Costa Rica, as in many other jurisdictions, one of the available pathways to obtain lawful residency is through investment -either by acquiring real estate or by purchasing certain qualifying assets. For the purposes of this analysis, we will focus specifically on real estate acquisitions. Thanks to the tax incentives established under the “Ley para la atracción de inversionistas, rentistas y pensionados” (Law No. 9996), this option has become even more appealing, as it no

One of the most common questions I receive from potential clients considering relocation to Costa Rica involves residency requirements and tax benefits. With the upcoming expiration of Law No. 9996's benefits in July 2026, understanding the legal implications has never been more important. I'm honored to share this expert legal analysis written by Lic. Oscar Andrés López Hernández , Attorney-at-Law with Expat Legal Advisors , a law firm specializing in immigration, real esta