Costa Rica: Extended health insurance coverage, workers with suspended employment contracts (COVID-19)

Costa Rica: Extended health insurance coverage

Health insurance coverage will be extended through 31 March 2021 for employees whose working agreement was suspended due to the coronavirus (COVID-19) pandemic.


The extension of health insurance coverage was adopted by the Social Security Fund and applies for employees whose employment contracts were suspended as a result of the national emergency caused by COVID-19. The insurance coverage is extended until 31 March 2021.

Read a February 2021 report (Spanish and English) [PDF 164 KB] prepared by the KPMG member firm in Costa Rica

Other developments

  • The General Directorate of Taxation issued a ruling concerning the tax treatment of donations that establishes the requirement for documentation that the donation was satisfactorily received.
  • A bill would establish a tax regime for luxury properties that are available for residential, occasional or recreational use. 

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