Santa Teresa Luxury Properties

Tel. in the US:  +1 702 802 9972

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Costa Rican Luxury Home Tax

Passed in 2008 and formally known as the “Solidarity Tax for Strengthening Housing Programs”, the Luxury Home Tax was passed to remove and/or improve shanty towns in Costa Rica by levying a tax on luxury homes.

Income Taxes

Costa Rica is a “source” jurisdiction from an income point of view. Residents, non-residents and corporations generally are subject to tax only on their Costa Rican generated income.

Costa Rican Taxes for Land

In Costa Rica, collection of land taxes became the responsibility of the local municipalities several years ago. In the case of private land (both titled and untitled), property tax previously was at a rate of 6% of the declared value based on the Tax Law No. 7509.

New Capital Gains Tax

Costa Rica’s Sweeping New Tax Law Hits Home in the Real Estate Industry. In December 2018 a seismic change in Costa Rican tax law came to pass. The “Leyes Numero 9635 Fortalecimiento de las Finanzas Publicas” became law with far-reaching ramifications.