Short-Term Rental Income in Costa Rica to Face New Tax Rules

7/15/2025

Short-term rental owners in Costa Rica will soon face a new tax obligation. The General Directorate of Taxation announced that a 12.75% tax will apply to rental income generated through digital platforms, starting at the end of 2026. By that time, tax authorities expect to receive detailed data from these platforms about users renting properties in Costa Rica.

Tico Times (07/13/25)