The short version
- Tax treatment differs: Costa Rica — foreign income exempt; Georgia — territorial taxation. Tax outcomes depend heavily on personal circumstances.
| Criteria | Costa Rica DNV | Georgia Remote |
|---|---|---|
| Minimum income / month | €2,760 | No fixed threshold |
| Income basis | Mixed (salary, freelance or savings) | Mixed (salary, freelance or savings) |
| Initial duration | 1 year | 1 year |
| Renewable | Yes | Yes |
| Maximum total stay | 2 years | No fixed limit |
| Path to permanent residence | No | Indirect (switch required) |
| Path to citizenship | No | No |
| Family inclusion | Yes | Yes |
| Working for local clients | Not allowed | Limited |
| Tax treatment | Foreign income exempt (Ley 10008 incentivos fiscales) | Territorial taxation (Individual Entrepreneur (Small Business Status, 1% turnover tax)) |
| Health insurance | Required (explicit), min. €46,000 | Required in practice |
| Insurance duration required | Full visa period | Full visa period |
| Application fee | ≈ €92 | — |
| Where to apply | Online, Embassy / consulate | Online, In country |
| Processing time | 2–3 weeks | — |
Green values mark the objectively better number in that row.
Full guide
Costa Rica DNV →
Requirements, application steps, insurance and sources.
Full guide
Georgia Remote →
Requirements, application steps, insurance and sources.
Don't forget insurance
Both programs have their own health-insurance rules — we match plans against each one's published requirement, with the evidence shown.
Sources
- Government Nómadas Digitales — Dirección General de Migración y Extranjería (opens in a new tab) accessed 2026-06-15
- Official gazette Reglamento Ley 10008 — Decreto Ejecutivo N.º 43619 (texto completo, SCIJ/La Gaceta) (opens in a new tab) accessed 2026-06-15
- Official gazette Ley N.º 10008 — texto completo (estancia de un año prorrogable) (opens in a new tab) accessed 2026-06-15
- Official gazette List of visa-free countries (Government Ordinance No 255, consolidated) (opens in a new tab) accessed 2026-06-15
- Government Revenue Service of Georgia — Small Business (Special Tax Statuses) (opens in a new tab) accessed 2026-06-15