Aldea del Sol
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October 7, 2026

Costa Rica Property Taxes for Foreign Owners: The 2026 Numbers

Costa Rica taxes owning land lightly, taxes buying it moderately, and taxes selling it at a gain. That is the whole shape of it. What follows is every tax a foreign owner actually meets, with the 2026 figures and the dates they fall due, so you can budget the next ten years rather than just the closing.

When you buy

The transfer tax is 1.5% of the price or of the registered value, whichever is higher, plus registry and documentary stamps of roughly 0.85%. Together with the notary they make up the 3–4% we describe in Closing Costs in Costa Rica: The Real Numbers. You pay it once.

Every year: the property tax

The municipal property tax (impuesto sobre bienes inmuebles) is 0.25% of the registered value. For a lot registered at $100,000 that is about $250 a year. It is paid to the municipality — for Aldea del Sol, Santa Cruz — either annually or in quarterly instalments.

Owners are required to declare the value of their property to the municipality periodically. If you do not, the municipality can assign a value itself, so it is worth letting your lawyer file the declaration after you buy and after you build.

Only if you build a large home: the luxury-home tax

The impuesto solidario applies to homes whose fiscal value is above a threshold set every year. For 2026 that threshold is ₡143,000,000. Above it the rate climbs in bands from 0.25% to 0.55%, and it is due by 15 January. A bare lot never pays it; a modest villa may sit below it; a large one will not. Ask your lawyer to run the valuation once your plans are drawn.

If the land is held by a Costa Rican company

Most buyers here hold their lot through a Costa Rican corporation formed for them at closing. That company pays the annual tax on legal entities: for 2026, ₡115,550 for a typical holding company with no income (₡69,330 for one not registered as a taxpayer), due by 31 January. Budget a small fee for an accountant to keep the company’s filings current — it is the one recurring chore of the structure.

If you rent it out

Rental income earned by an individual is taxed at 15% on 85% of the gross rent — an effective 12.75% of gross rental income. Short-term holiday rentals also carry 13% VAT, and tourist lodging is expected to be registered with the Costa Rican Tourism Institute (ICT). If renting is part of your plan, set it up with an accountant before the first guest, not after.

When you sell

Since July 2019 Costa Rica taxes capital gains on real estate at 15% of the gain — the sale price less your documented cost and improvements, which is a good reason to keep every invoice from the day you buy. A seller who is not domiciled in Costa Rica should also expect the buyer to withhold 2.5% of the price at closing, to be settled against the final tax. The sale of a primary residence can be exempt, under conditions your lawyer will need to document in advance.

The whole picture, in one place

  • Buying: transfer tax 1.5% + stamps ≈ 0.85% — once.
  • Owning: property tax 0.25% a year; tax on legal entities ₡115,550 a year if held through a company.
  • Building big: luxury-home tax 0.25–0.55% a year above ₡143,000,000 (2026).
  • Renting: 12.75% of gross rent; 13% VAT on short stays.
  • Selling: 15% of the gain; 2.5% withheld from non-domiciled sellers.

Figures are for 2026 and change by decree each year. This is a map, not tax advice: have your own lawyer and accountant confirm the numbers for your purchase. If you would like the document pack for a specific lot — registered value included — ask us for it.

Sources

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