Costa Rica (CR)
Costa Rica is Central America's most stable democracy — a small, lush republic that abolished its army in 1948 and instead invested in education, healthcare, and the environment.
Leaving Costa Rica
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
Recommended departure timeline: 3 months before: give rental notice, begin selling or shipping belongings, cancel services. 2 months before: notify CCSS, Hacienda, bank of departure. Close company if applicable. 1 month before: cancel internet, electricity, water. Obtain tax clearance. Transfer any remaining CRC/USD to home bank. Final week: read all utility meters, conduct move-out inspection with landlord, receive deposit return confirmation. Sell or donate vehicle if applicable (Registro Nacional transfer at notary). Keep digital copies of: DIMEX, all CCSS membership certificates, tax clearance, rental contract termination, utility cancellations, and any ongoing Costa Rican obligations (property ownership, company registration).
Deregistration
There is no formal address deregistration process in Costa Rica — Costa Rica does not maintain a population registry linked to your address. However, you should notify the DGME (Dirección General de Migración y Extranjería) that you are abandoning your residency status to avoid any future issues — in practice, many expats simply allow their DIMEX to expire. If you plan to return and maintain Costa Rican residency, remember that permanent residents must enter Costa Rica at least once every 3 years, and temporary residents at least once per year, or their status lapses. Notify the Registro Nacional if you hold property in Costa Rica and are leaving permanently.
Tax clearance
Obtain a tax clearance certificate (Certificado de Estar al Día con Hacienda) from the Ministerio de Hacienda before leaving if you have outstanding tax obligations. Available online at atv.hacienda.go.cr or in person at any Hacienda regional office. Companies registered in Costa Rica remain obligated to file annual income tax declarations even if the owner has left — failure to file incurs fines. Dissolve any Costa Rican corporations (SRL, SA) through a notary if you no longer need them — an inactive company still has annual tax obligations (Impuesto sobre Personas Jurídicas). Corporate dissolution requires a notarial act and Registro Nacional deregistration.
Pension portability
CCSS IVM Pension: If you are a non-Costa Rican national with contributions to the IVM pension scheme, you cannot receive a refund of contributions on leaving (unlike Germany) unless you have reached retirement age and vest your pension. Contributions vest after a minimum of 240 months (20 years) of IVM contributions. If you have contributed for fewer years, those contributions may be partially accessible through the OPC (Operadoras de Pensiones Complementarias) supplementary pension account — contact your OPC provider (Popular Pensiones, BAC Pensiones, BN Vital, etc.) to request a statement and understand your withdrawal options. The OPC fund is your individual account and can be accessed according to your OPC provider's terms upon permanent departure. FCL (Fondo de Capitalización Laboral): fully accessible upon departure from employment — your employer's 3% contributions are in your individual OPC-managed account. Costa Rica has limited bilateral social security totalization agreements — verify with your home country whether Costa Rican contributions are creditable.
Health insurance
CCSS voluntary insurance (asegurado voluntario) ends when you stop paying monthly contributions — no formal notice period required. Notify your CCSS regional office to cancel your membership and avoid being charged for months after departure. Your final month's contribution covers you until the end of that calendar month. Employee CCSS coverage ends on the last day of employment — ensure your employer processes the cancellation (baja) promptly to avoid continued contributions. If you have private health insurance, notify the insurer in writing (usually 30 days notice required).
Bank account
Costa Rican bank accounts can generally be maintained after you leave the country — there is no residency-linked account termination rule. However, many banks require periodic in-person visits to reactivate dormant accounts and may close accounts inactive for 12+ months. BCR and BNCR (state banks) are the safest for long-term account maintenance while abroad. For ongoing access: ensure your internet banking is active, your debit card is not near expiry, and you have set up international transfer access before leaving. Notify your bank of your departure to avoid account blocks for "suspicious international activity." Close accounts you will not actively use to avoid minimum balance penalties.
Utilities
Cancel utility contracts 1–2 months before departure: ICE (electricity/internet): 1 month notice recommended. AYA (water): call 800-700-2000 and request disconnection. CNFL (electricity in GAM): 1 month notice at CNFL office or by phone. Request final meter readings on the day you vacate. Ask for a final bill (factura final) and confirm no outstanding balance before leaving. Return any rented equipment (routers, decoders). Keep utility account statements — you may need to prove no outstanding debts if selling property.
Rental contract
3-month notice required to terminate a Costa Rican rental contract (Ley de Arrendamientos Urbanos). Notice must be given in writing — certified mail (correo certificado) or delivery with a signed receipt is safest. Some contracts specify notice by notarised letter. Review your specific contract for notice terms — some specify different periods. Early termination penalty: 3 months of rent unless the landlord agrees otherwise or finds a replacement tenant. Request a move-out inspection (recibo de salida) and document the property condition carefully. The landlord must return your deposit within 15 working days of move-out if no damages — failure triggers a legal obligation.
Leaving the Country
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