Short Term Rental Rules in Costa Rica | ICT Registration, the 13% VAT, and What Airbnb Hosts Must File

Most foreign owners find out about the paperwork the hard way: a platform email asking for a tax ID, or a Hacienda letter about undeclared income. Airbnb Costa Rica regulations are not complicated, but they are layered. Three agencies, two taxes, and a monthly filing calendar that does not pause when bookings do.

By the end of this guide, you will know what Costa Rica's short-term rental law requires, what each tax costs on a real booking, and the order to set everything up before your first guest arrives.

What Counts as a Short-Term Rental in Costa Rica?

Any stay under 30 days. Costa Rica calls it hospedaje no tradicional (non-traditional lodging), governed by Law 9742 of 2019 and its regulation, Executive Decree 43154-H-TUR, published by the Costa Rican Tourism Institute (ICT).

These stays are taxed like hotel activity: 13% VAT (called IVA locally) plus the full compliance stack.

Who Do Airbnb Hosts Register With?

Three offices: the ICT, Hacienda, and the local municipality.

1. ICT (tourism layer). Every host registers online as a non-traditional lodging provider. The ICT has ten business days to validate it and emails back a resolution with your user code.

2. Hacienda (tax layer). Under Resolution MH-DGT-RES-0025-2024, hosts register for both income tax and IVA, according to the Colegio de Contadores. Non-resident owners also need a special tax ID called a NITE, according to ERP Lawyers.

3. Municipality (local layer). A patente comercial. For a Playa Negra vacation rental, that license comes from the Municipalidad de Santa Cruz.

What Is the Rental Tax in Costa Rica?

Two taxes: 13% IVA charged to guests, and income tax at an effective 12.75% of gross rental income.

IVA (13%). Declared monthly by the 15th, even in months with zero bookings. You can credit IVA paid on documented rental expenses, such as repairs and supplies.

Income tax (12.75% of gross). The Colegio de Contadores Públicos describes a monthly declaration at an effective 12.75% of gross income for hosts in this regime. Because it hits gross receipts, expenses do not reduce it. Filing on net profit instead generally requires an owner with at least one employee registered with the CCSS, per Rightway.

Scenario 1: one busy March. Consider an owner whose Guanacaste listing books $6,000 in March.

• IVA shown on top: guests pay $6,780. The owner remits $780 in IVA and $765 in income tax, keeping about $5,235 before management fees.
• IVA buried in an all-in price: Hacienda treats the tax as included. About $690 is IVA, and income tax on the remaining $5,310 is $677. The owner keeps about $4,633.

Same bookings, roughly $600 apart, decided by how the price was set up.

Scenario 2: an empty September. Green season brings zero bookings. The owner still files an IVA return by October 15. A missed zero return carries the same per-filing penalty as a missed paid one: ₡231,100 (about $460) under the 2024 schedule Rightway cites. Skip twelve zero returns and that is roughly ₡2.8 million, about $5,500, with no tax actually owed.

Why Did Enforcement Change in 2025 and 2026?

Because platforms now report host income directly to Hacienda. For years, compliance was optional in practice: one law firm counted roughly 5,000 registered hosts against 44,000+ listings.

Resolution 0025-2024, published in La Gaceta in November 2024, requires platforms to report host IDs, payments, and property details, with the first annual report due April 30, 2026. Tax attorneys warn that undeclared past income can be assessed retroactively at 12.75%.

Costa Rica's tax director has also announced that platforms are expected to withhold 12.75% from payouts by the end of 2026. Treat that date as a target, not a certainty.

Should You Rent Short-Term or Long-Term in Costa Rica?

Short-term earns more per night but carries both taxes and monthly filings; long-term is simpler but locks up the home.

Pros of short-term (under 30 days)

• Higher nightly rates in dry season and holiday weeks
• Personal-use weeks stay open on your calendar

Cons of short-term

• 13% IVA plus, for most owners, a 12.75% gross-income tax
• Monthly filings, even in empty months
• Three registrations plus electronic invoicing for every stay
• Fines of roughly ₡1.3 million for skipping ICT registration and ₡231,100 per missed filing, per Rightway Legal Studio (about $2,600 and $460 at roughly ₡500 per dollar)

Pros of long-term (30 days or more)

• No IVA on qualifying residential leases
• No ICT registration

Cons of long-term

• Residential leases default to a three-year minimum term
• You lose access to your own home

How to Set Up a Compliant Rental in Costa Rica: 7 Steps

1. Get your tax ID. Non-residents request a NITE through Hacienda. Residents use their DIMEX or cédula.
2. Register with Hacienda. File the D-140 in the ATV portal under short-term lodging activity code 55101 (per Rightway), for both IVA and income tax.
3. Register with the ICT. Submit the online form and allow ten business days. Save the resolution and user code.
4. Apply for the Santa Cruz patente. Ask whether a Ministry of Health permit or INS insurance policy is also required.
5. Set up electronic invoicing. Invoice the full nightly rate, not the payout after Airbnb's commission, which is recorded as an expense.
6. Enter your tax ID on each platform and decide whether prices show IVA on top.
7. File monthly by the 15th. Reconcile platform reports against your invoices first, since Hacienda now sees both.

Co-owned or fractional home? Confirm with your attorney whether each owner, the ownership entity, or the management company holds each registration.

What Should Playa Negra Owners Do First?

Get the tax ID and Hacienda registration done before the listing goes live; everything else follows from them. Airbnb Costa Rica regulations reward owners who file on schedule. For net income after fees and taxes, read Costa Rica vacation rental management fees and net income, then see beachfront rental Costa Rica: Playa Negra values. For ownership structures, start with villa rental in Costa Rica: income potential and legal framework.

Weighing a Playa Negra home? Book a 30-minute call with Kincaid.

General information, not legal or tax advice. Confirm your situation with a Costa Rican attorney and accountant.

Frequently Asked Questions

Do I need to register my Airbnb with the ICT in Costa Rica?

Yes. Law 9742 requires anyone offering non-traditional lodging, including Airbnb and Vrbo listings, to register with the Costa Rican Tourism Institute. Registration is online, and the ICT has ten business days to validate the request and issue a resolution with a user code. Bill 24061 would remove this requirement, but until it passes, registration is mandatory.

How much down payment do you need to buy in Costa Rica?

Plan on 20% to 40% down for a bank loan. Costa Rican banks commonly finance 60% to 70% of appraised value, per Century 21 Costa Rica. U.S. cross-border lenders generally want 25% down. Seller financing often asks for 30% to 50% down, though terms are negotiable, per RE/MAX Costa Rica.

What are mortgage interest rates in Costa Rica?

Costa Rican bank rates run about 7.5% to 10% and private lenders about 10% to 15%, per Century 21 Costa Rica's March 2026 guide. Bank rates are usually variable after a 2- to 5-year fixed period, and seller financing typically runs 6% to 12%, per RE/MAX Costa Rica. U.S.-based lenders Second Street and Volo do not publish Costa Rica rates, so request a written quote.

Can Canadians get a Costa Rica mortgage?

Canadians can apply with Costa Rican banks, but U.S.-based cross-border lenders such as Second Street and Volo generally limit loans to U.S. citizens and permanent residents, per Coldwell Banker Costa Rica. Canadians who don't qualify can draw on home equity in Canada and buy in Costa Rica as cash buyers.

How long does it take to get a mortgage in Costa Rica?

U.S.-based lender Second Street reports four to six weeks for qualified buyers, per Coldwell Banker Costa Rica. Costa Rican banks typically take 60 to 90 days, private lenders under three weeks, and seller financing 7 to 15 days, per Century 21 Costa Rica.

Can you finance a co-ownership share or pre-construction home in Costa Rica?

It depends on the lender, and the published lender terms reviewed here do not say either way. Before making an offer, ask each lender in writing whether it will lend on a co-ownership share or a home still under construction. Paying cash or using home equity from your home country avoids this question entirely.

Do Costa Rican banks lend in U.S. dollars or colones?

Both. Banco LAFISE, for example, offers home loans in U.S. dollars or colones, per Coldwell Banker Costa Rica. U.S.-based lenders such as Second Street lend in dollars. Borrowing in the currency you earn in avoids exchange-rate risk on every payment.