The term digital nomad is not a concept derived from the pandemic, as it had already been coined in 1997 by the authors of the book of the same name, Tsugio Makimoto and David Manners. However, it did become popular with the pandemic.
Digital nomads are people who choose to work outside their home countries and may do so as freelancers or as subordinate workers for a company. In addition to traveling with the office on their backs, they sign up for longer stays than a vacation, often having to deal with scheduling issues. However, the time difference is often an advantage for them.
It could be said that they are high-profile workers (independent or subordinate) with incomes equivalent to that profile that allow them to afford the costs of living in the countries where they travel to provide their services.
In Central America, Costa Rica is the only country that has issued a law on the subject, the law number 10008 of August 11, 2021, called “Law to attract remote workers and service providers of international character (digital nomads)”. This law grants these persons, if they comply with the requirements established in such law, some benefits; among others, of migratory nature by granting them a special status, no tax payment during the time of authorization of the permanence since they are not considered habitual residents for tax purposes and the income, they receive from abroad is not considered as from Costa Rican sources.
The rest of the Central American countries… Read more
