Attention homeowners in Costa Rica: if you have a house for residential, recreational or occasional use, it is important to check if you are required to declare and pay the Solidarity Tax, popularly known as the tax on luxury homes.
This tax applies when the fiscal value of the construction exceeds one hundred forty-three million colones. In this case, it must be filed and paid no later than January 15, 2026, to avoid surcharges and penalties.
The calculation is made by progressive tranches, with rates ranging from 0.25% to 0.55%, depending on the value of the construction.
Also, remember that the D-174 Affidavit is filed every three years, and 2025 started a new three-year period, so if you recently purchased a property, it is a good idea to validate whether you need to file before the deadline.
Payment can be made online through OVi/TRIBU-CR with IBAN account, or over the counter at BCR and BAC.
Review your situation on time and avoid problems with the IRS.
This is a news service prepared by ICS. For more information about the story, write to info@ics.cr or call 2519-9992 ICS, tax specialists.