{"id":1272,"date":"2025-05-12T14:13:54","date_gmt":"2025-05-12T14:13:54","guid":{"rendered":"https:\/\/ics.cr\/?p=1272"},"modified":"2025-05-26T18:51:32","modified_gmt":"2025-05-26T18:51:32","slug":"new-tax-rules-for-short-term-rentals-in-costa-rica","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/nuevas-reglas-fiscales-para-alquileres-de-corta-estancia-en-costa-rica\/","title":{"rendered":"New Tax Rules for Short-Term Rentals in Costa Rica"},"content":{"rendered":"<p>The short term rental market in Costa Rica, especially through digital platforms, is subject to a tax and regulatory regime that is constantly being updated and those who have this type of income would be wrong not to understand what compliance obligations they are subject to. Starting in 2026, digital platforms will be required to report to the Tax Administration\ninformation about the sellers (property owners) who rent out properties. However, they <strong>will\nreport transactions from 2025.<\/strong>In other words, the DGT (Direcci\u00f3n General de Tributaci\u00f3n) will know what we rented and how much we earned during 2025.<\/p>\n<p>In an interesting webinar organized by <a href=\"https:\/\/ics.cr\/en\/\">the company ICS<\/a>experts Leonardo Avila, Dahianna Jimenez and Jose Lopez Rocha, presented new provisions and control mechanisms of the DGT that seek to improve control and compliance by owners. The main obligations are summarized below.<\/p>\n<ul>\n<li><strong>Unique Tax Registry (RUT):<\/strong> Mandatory registration for tax purposes.<\/li>\n<li><strong>Monthly declarations and payments:<\/strong> They include the submission of the Value Added Tax (VAT) return and payment via form D-104, and payment of the Real Estate Capital Income Tax (RCI) or Corporate Income Tax (ISU) via form D-101.<\/li>\n<li><strong>Electronic Invoicing version 4.4:<\/strong> Mandatory implementation of electronic invoicing, including the use of electronic tickets for non-resident foreigners and updated technical specifications for electronic receipts.<\/li>\n<li><strong>Solidarity Tax (ISO):<\/strong> Applies to residential properties with a construction value equal to or greater than 145 million colones for the 2025 tax period. This tax is not deductible from income tax.<\/li>\n<\/ul>\n<p>Having clarified the above, the experts in turn reminded us that rental income can be taxed under two regimes: <strong>Real Estate Capital Rents:<\/strong> Effective rate of 12.75%, or <strong>through the traditional regime,<\/strong> is what we know as Corporate Income Tax (ISU) with a general rate of 30% with reduced rates for certain income levels.<\/p>\n<p>It should also be noted that the short-term rental of real estate is <strong>taxed with a 13% of VAT<\/strong>which <strong>must be collected and declared on a monthly basis<\/strong>. Digital platforms usually charge VAT on their commissions and that <strong>owners must be registered with the Costa Rican Tourism Institute (ICT).<\/strong> to offer non-traditional lodging services and comply with the regulations governing this activity.<\/p>\n<p>Some recommendations for those generating rental income from short-term rentals include registering as taxpayers and keeping their tax information up to date, using the latest version of electronic invoicing\u2014especially if receiving payments from non-resident foreigners\u2014and evaluating the most advantageous tax regime.<\/p>\n<p>The conclusion of the experts, Avila, Jimenez and Lopez Rocha, is that the short-stay rental sector in Costa Rica<strong> faces a stricter and more coordinated regulatory environment<\/strong> with international information exchange mechanisms. Owners must adopt a proactive attitude to comply with tax and legal obligations, avoiding risks and penalties, and taking advantage of the options that allow them to pay taxes correctly. At the end of the day, it is a question of paying taxes, but not as much as possible, only as much as the law requires, no more and no less.<\/p>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            \r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            \r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/modification-of-the-deadline-for-the-ordinary-filing-of-the-transparency-and-beneficial-ownership-register\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Modification of the deadline for the ordinary filing of the Transparency and Beneficial Ownership Register<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/solidarity-with-respect-to-tax-debts-notes-on-the-proposed-reform\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Solidarity with respect to tax debts. Notes on the proposed reform<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/treasury-submits-for-public-consultation-supervision-criteria-for-crs-2025-report\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Treasury submits CRS 2025 reporting oversight criteria for public consultation<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/central-bank-of-costa-rica-announces-reduction-of-the-monetary-policy-rate-to-475\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Central Bank of Costa Rica announces reduction of the Monetary Policy Rate to 4.75%<\/span><\/a><\/li>                    <\/ul>\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-right\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/new-tax-interest-rate-2025\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">\u00a0New 2025 Tax Interest Rate<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/new-deadline-for-the-informative-declaration-of-inactive-companies\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">New deadline for the informative return of inactive companies<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/update-of-the-real-estate-tax-exemption-base-for-holders-of-a-single-property-published\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Update of the real estate tax exemption base for holders of a single property is published.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/next-monday-january-15-is-the-deadline-for-filing-and-paying-the-solidarity-tax\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Next Monday, January 15 is the deadline to file and pay the solidarity tax.<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>As of 2026, digital platforms are required to report to the Tax Administration information on owners who rent real estate, reporting the transactions made during 2025.<\/p>","protected":false},"author":2,"featured_media":767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,12,8],"tags":[],"class_list":["post-1272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos","category-blog","category-nomina-y-contabilidad"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=1272"}],"version-history":[{"count":4,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1272\/revisions"}],"predecessor-version":[{"id":1276,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1272\/revisions\/1276"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/767"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}