Taxes

Taxes, after the keys change hands

After closing

Two annual taxes, and neither is paid at the notary.

The 3.8 percent buys the transfer. After that, two separate bills arrive every year: one from the municipality, one from the national tax administration. Both attach to the property rather than to whoever owned it when the bill was calculated, which is why they belong in your budget before closing and not after.

0.25%

Municipal property tax

A single national rate applied to the value the municipality has registered for the property as of 1 January. On a house registered at 100 million colones, that is about 250,000 colones a year, roughly 2,500 colones per million of registered value.

The municipality decides whether you pay it annually, twice or quarterly, and may discount the year if you pay in full in the first quarter. Late payment earns interest. The registered value is not the price you paid, and it is worth checking what the municipality actually has on file, because you inherit that number with the deed.

0.25 to 0.55%

Solidary tax, on houses above the threshold

The impuesto solidario para el fortalecimiento de los programas de vivienda applies to houses used habitually, occasionally or for recreation, where the value of the construction and fixed installations exceeds 143 million colones for 2026. That threshold is set in colones, around USD 285,000, which is where the 300,000 figure in circulation comes from.

It is levied on the built value, not on the land: a bare lot does not pay it, a house does. It is declared on form D-174 and paid by 15 January each year through OVI, TRIBU CR, or at BCR and BAC windows. Missing the date brings interest and the sanctions in the tax code.

Solidary tax, constructed value, 2026Rate

Up to 359,000,000	0.25%
Over 359,000,000 up to 720,000,000	0.30%
Over 720,000,000 up to 1,081,000,000	0.35%
Over 1,081,000,000 up to 1,443,000,000	0.40%
Over 1,443,000,000 up to 1,800,000,000	0.45%
Over 1,800,000,000 up to 2,162,000,000	0.50%
Over 2,162,000,000	0.55%

Amounts in colones. The threshold and brackets are updated by executive decree each year (Decreto Ejecutivo 45358-H for 2026, published in La Gaceta 239 of 19 December 2025). Figures above are the 2026 table, not a permanent rule.

What to check before you close

Ask the municipality for the statement of arrears on the parcel, and clear it at closing rather than after registration.
Ask what value the municipality has registered, and compare it with what you are paying. An outdated value is a bill that arrives later, with interest.
Ask whether every construction on the land was ever declared. An undeclared addition can surface in both taxes at once.
Budget the first year of both taxes into the purchase, not into the first surprise.

When you sell, and when you take money out

The annual bills are not the whole tax life of a property. Two more moments matter: the year it starts producing income, and the year you sell. We plan both before they arrive, with your accountant, because the answer depends on the business model and on who receives the money.

15%

Capital gain on a sale

Where the capital-gains regime applies, the general rate is 15 percent of the taxable gain, not of the entire sale price. The gain is what the property gained, after the basis the law allows you to deduct.

A later dividend distribution to the individual owners is generally subject to a separate 15 percent withholding. It would not be accurate to assume that paying the tax on the sale completes all taxation at the shareholder level.

15%

Rental income

The regime depends on the activity. Passive real-estate rental income generally attracts 15 percent on the taxable base after the statutory expense allowance.

An operating accommodation or development business may instead fall under the business-profits regime, with a different base and different filing. We establish the intended business model before calculating your expected tax burden.

PYME

Company funds are not your funds

Funds belonging to the company and funds distributed to you personally are different things, taxed at different moments. We can plan for profits and eventual sale proceeds to be transferred abroad, with the bank and accountant confirming the documentation, taxes and withholding applicable to the transaction.

We can also assess eligibility for PYME incentives. Qualifying new micro and small enterprises can receive a 100 percent reduction in business-profits tax during their first three years of operations, subject to the relevant registration and eligibility requirements. It is not automatic upon incorporation, and it is not a blanket exemption from all taxes or from dividend withholding.

Source: Ministerio de Hacienda de Costa Rica. Rates, eligibility and filing rules change, and they depend on the activity, the ownership and the year. This is orientation for planning, not a tax opinion; the position is confirmed with your accountant and, where needed, by a ruling request.