Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Costa Rica tax professional before filing.
Costa Rica · Costa Rica · Short-term rental taxes
Short-Term Rental Taxes in Costa Rica
Short-term rental taxes in Costa Rica: register with the ICT under Law 9742, charge 13% IVA on stays, and pay income tax at 15% on 85% of gross rent — or opt into the profit regime.
The 30-Second Answer
- Short term rental taxes in Costa Rica start with two registrations required by Law 9742: the ICT non-traditional lodging register (Instituto Costarricense de Turismo) and the Dirección General de Tributación as a taxpayer — operating unregistered counts as illegal activity under the law.
- Charge 13% IVA (VAT) on every short stay and file the monthly IVA return in TRIBU-CR by the 15th of the following month; Hacienda's own lodging guidance applies the 13% rate to non-traditional lodging.
- Income tax defaults to the capital-income regime: 15% on rent after a flat 15% deduction — about 12.75% of gross, filed monthly. The estimator uses this 15% rate; your actual costs are not deducted under this regime.
- Hosts with real costs can opt into the profit (utilidades) regime — 2026 brackets 0–25% on net profit, annual return due 15 March 2027 — but the opt-in lasts at least 5 years and needs one employee registered with the CCSS.
Deductions
What Costa Rica STR Hosts Can Deduct
What you can deduct depends on the regime. Under the default capital-income regime a flat 15% deduction replaces every actual cost; under the profit regime you deduct real, invoiced expenses.
Capital-income regime: no itemised deductions — the law allows a flat 15% of gross rent instead. Profit regime: costs must be backed by valid electronic invoices (facturas electrónicas) and be linked to the rental activity; personal costs are not deductible (Ley 7092, art. 9).
Filing Calendar
Key Dates & Filing Calendar
Costa Rica's tax year runs 1 January – 31 December. STR hosts file monthly for IVA and capital income, and once a year if they are in the profit regime — all through Hacienda's TRIBU-CR platform.
Missing a return costs half a base salary (salario base) per omitted declaration under the Código de Normas y Procedimientos Tributarios, and late payment adds a 1%-per-month surcharge capped at 20%. When the 15th falls on a weekend or holiday, the deadline moves to the next business day.
Ministerio de Hacienda — Deberes Tributarios sobre Hospedajes No Tradicionales; TRIBU-CR declaration codes; CP-11-2026 (hacienda.go.cr)
Income Tax Regime
Capital Income vs. Profit Regime: How Your Rent Is Taxed
Individual Costa Rica hosts are taxed on rental income as capital income by default. You can instead place the property in a business (profit) regime — which deducts real costs and uses progressive brackets, but comes with conditions.
Rentas de Capital Inmobiliario
The default for individual hosts
- Tax is 15% of gross rent after a flat 15% deduction — an effective 12.75% of gross (Ley 7092, arts. 29–31 ter).
- Filed and paid monthly in TRIBU-CR (code 116) by the 15th of the following month.
- No receipts needed for costs — but real expenses, depreciation and interest are not deductible on top of the flat 15%.
- IVA at 13% is a separate obligation and still applies to your stays.
No income ceiling; flat 15% rate applies to every colón of rent after the 15% deduction
Impuesto sobre las Utilidades (profit regime)
For hosts with significant real costs
- Deduct actual invoiced costs, depreciation and interest, then pay progressive rates on net profit.
- Opting a rental into this regime is voluntary and binds you for a minimum of 5 years.
- You must have at least one employee reported to the CCSS (social security) to qualify.
- Annual return (code 101) due 15 March 2027 for 2026, with partial payments during the year.
2026 brackets for individuals with a business: 0% up to ₡6,244,000, then 10%, 15%, 20% and 25% above ₡20,872,000
Depreciation
Depreciation for Costa Rica STR Properties
Depreciation only matters if your rental is in the profit regime. In the default capital-income regime, the flat 15% deduction already stands in for wear and tear.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Building (excluding land) | Useful life per the Income Tax Regulation annex | Profit regime only. Land is never depreciable — split the purchase price between land and construction. |
| Furniture, appliances & equipment | Useful life per the Income Tax Regulation annex | Profit regime only; keep the electronic invoice for each purchase. |
| Any asset — capital-income regime | Not depreciated | Replaced by the flat 15% deduction on gross rent. |
Useful lives and methods for tax depreciation are set in the annex to the Income Tax Regulation (Reglamento de la Ley del Impuesto sobre la Renta). Confirm the category that fits each asset with your contador before claiming.
A later sale of the property is assessed under the capital-gains rules of the income-tax law (Ley 7092) — take advice from a contador before selling.
IVA & Municipal Charges
Costa Rica IVA and Local Charges on Vacation Rentals
Costa Rica has no separate occupancy tax or lodging tax on vacation rentals at national level — the guest-facing charge is the 13% IVA, and your municipality adds its own licence.
The 13% IVA is charged on the accommodation price and declared monthly; you can credit IVA paid on inputs linked to the rental. Income tax is shown alongside so you can see the two percentages every host pays side by side.
13% IVA on the stay + income tax (12.75% of gross in the default regime)
Ministerio de Hacienda — Deberes Tributarios sobre Hospedajes No Tradicionales (hacienda.go.cr); Ley 9742 (pgrweb.go.cr)
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb does not list Costa Rica among the places where it collects and remits tax for hosts — you charge the 13% IVA and remit it | Build IVA into your nightly price, issue the electronic invoice and file the monthly IVA return yourself |
| Vrbo / Booking.com booking | Host collects and remits IVA unless the platform confirms otherwise in your account | Check each platform's payout statement; keep IVA separate from rental income in your records |
| Direct booking | Host charges 13% IVA, issues a factura electrónica and remits to Hacienda | You must be registered for IVA in TRIBU-CR and invoice every stay |
Municipal commercial licences (patentes) and the property tax (impuesto sobre bienes inmuebles) are set and collected by each canton, so amounts vary — check with your municipalidad. Airbnb charges 13% IVA on its own service fee to Costa Rican customers; that is not IVA on your rent.
Platforms
Airbnb Tax in Costa Rica: How Platforms Handle It
Law 9742 makes platforms register with Hacienda and share host data with the state — but as of September 2026 the 13% IVA on your stays is still yours to charge and remit.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Law 9742 obliges platforms to share host data with the state on request | No — Costa Rica is not on Airbnb's collect-and-remit list; Airbnb only charges 13% IVA on its own service fee | Earnings and payout reports downloadable from your host account |
| Vrbo | Same Law 9742 information duty applies to intermediaries operating in Costa Rica | Not confirmed — assume the host charges and remits 13% IVA | Payout history available in the owner dashboard |
| Booking.com | Same Law 9742 information duty applies | Not confirmed — check your extranet invoice settings | Monthly invoices and reservation statements in the extranet |
| Direct bookings | You report everything through your own returns | Host charges 13% IVA and issues an electronic invoice | No platform summary — your invoicing system is the record |
Using Multiple Platforms?
Your IVA and income-tax returns must include every booking — Airbnb, Vrbo, Booking.com and direct — in the month the stay is invoiced. Register each property once with the ICT, and add every platform you use to your ICT record so the register stays accurate.
DAC7 Does Not Apply — Costa Rica's Law 9742 Platform Rules
DAC7 is an EU directive and does not apply in Costa Rica. Instead, article 9 of Law 9742 requires intermediation platforms to register with the Dirección General de Tributación, provide state institutions with information on the hosts listed on them, and withhold and pay taxes when the guest pays through the platform. The ICT also sends its host register to Hacienda periodically (art. 10). Assume Hacienda can see your platform activity.
Ley 9742, art. 9 (pgrweb.go.cr); Airbnb Help Center — articles 2509 and 436 (airbnb.com)
Illustrative P&L: Capital-Income vs. Profit Regime
Example for a Costa Rica host earning ₡12,000,000 a year in gross rent (before IVA), with no other taxable income. For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What to Keep and How Long
Hacienda can review a return for four years — and for ten if you were never registered. Keep the records that prove each IVA and income-tax figure.
| Keep | How long | Why |
|---|---|---|
| Electronic invoices (XML) issued to guests | At least 4 years | They are the legal support for your IVA and income declarations |
| Supplier invoices for costs and IVA credits | At least 4 years | Needed to claim IVA credits and, in the profit regime, deductions |
| Platform payout and booking reports | At least 4 years | Hacienda can cross-check them against the data platforms must share under Law 9742 |
| ICT registration resolution and user code | While you operate | Proof that you are a registered prestatario — unregistered operation is illegal under art. 14 |
| Property purchase deed and depreciation schedule | Until 4 years after you sell | Supports depreciation in the profit regime and the cost base on sale |
The four-year clock only applies if you are registered. Hosts who operate without registering with Hacienda face a ten-year look-back, so register first and keep everything from day one.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
Educational summary based on Costa Rican primary sources as of September 2026. IVA, income-tax brackets and filing codes change — confirm with the Ministerio de Hacienda and a Costa Rica contador before filing.
- Ley 9742 — Ley marco para la regularización del hospedaje no tradicional — Host and platform obligations (arts. 8–11, 14). pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=90073&nValor3=118473&strTipM=TC
- ICT — Registro de Hospedaje No Tradicional — Online registration, 15-day validation, regulation Decreto 43154-H-TUR. ict.go.cr/es/servicios-institucionales/registro-de-hospedaje-no-tradicional.html
- Ministerio de Hacienda — Deberes Tributarios sobre Hospedajes No Tradicionales — 13% IVA, capital-income 15% after 15% deduction, profit-regime opt-in conditions. hacienda.go.cr/docs/DeberestributariosHospedajesNoTradicionales.pdf
- Ministerio de Hacienda — Tramos de renta 2026 (Decreto 45333-H) — 2026 brackets for individuals with a business activity. hacienda.go.cr/docs/TramosRenta2026.pdf
- Ministerio de Hacienda — TRIBU-CR declaration codes for individuals — IVA (150, monthly), capital income (116, monthly), profits (101, annual). hacienda.go.cr/docs/a_2NuevaCodificacionDeDeclaracionesParaPersonaFisica-TRIBU-CR-PF.pdf
- Ministerio de Hacienda — Comunicado CP-11-2026 — Annual income-tax return deadline and partial payments. hacienda.go.cr/docs/CP11-2026.pdf
- Airbnb Help Center — Areas where Airbnb collects and remits tax — Costa Rica is not listed as of September 2026. airbnb.com/help/article/2509
- Airbnb Help Center — VAT on service fees — 13% VAT on Airbnb service fees for Costa Rican customers. airbnb.com/help/article/436
Questions
Frequently Asked Questions — Costa Rica STR Taxes
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