Immigration Update in Costa Rica: Companies Must Be Compliant with CCSS and Ministry of Finance Requirements

BLP Legal - The General Directorate of Immigration and Foreign Affairs (DGME) in Costa Rica has introduced new requirements that impact the approval and renewal of various immigration categories, including residence permits, work authorizations, and similar applications.

Effective immediately, any company sponsoring an immigration application must demonstrate full compliance with:

1. Costa Rica’s Social Security Administration (CCSS)
2. The Ministry of Finance (Hacienda)

Legal Basis

These obligations are established under Costa Rican Immigration Law No. 8764 and related regulations, which require proof of compliance with both social security and tax obligations. The DGME will verify this compliance automatically during the application process.

What This Means

• For CCSS: Companies must prove they are up-to-date with all social security contributions for employees or, where applicable, for independent workers.

• For the Ministry of Finance: All national tax returns and payments — including income tax and housing solidarity tax — must be current.

Practical Impact

Failure to meet these requirements may result in immigration applications being denied or left unprocessed. In such cases, applicants will need to restart the process from the beginning, including paying all related fees and resubmitting documentation.

Recommendations for Companies

1. Verify CCSS Compliance

• Log in to the CCSS virtual office (Oficina Virtual CCSS) to ensure there are no outstanding employee or independent worker contributions.

2. Check Tax Status with the Ministry of Finance

• Access the Administración Tributaria Virtual (ATV) platform to confirm that all tax returns are filed and payments are current.