Costa Rica vs Estonia — Digital Nomad Visa Comparison

Full income tax exemption on foreign-sourced earnings per Art. 16 of Ley 10008. Beneficiaries are explicitly NOT considered habitual tax residents. This exemption applies only to the primary beneficiary, not to family members automatically. Costa Rica uses a territorial tax system.

The DNV is an immigration document, NOT a tax regime. Under 183 days in a 12-month period: generally not an Estonian tax resident — no Estonian tax on foreign-sourced income. 183+ days: becomes Estonian tax resident, owing 22% flat income tax on worldwide income (2026 rate; planned 24% increase was cancelled Dec 2025). Universal €700/month tax-free allowance applies. Estonia has double-taxation treaties with 60+ countries.