Costa Rica VAT (IVA) Guide for 2026: Rates, Registration & Filing

Costa Rica's VAT (IVA) standard rate is 13%, applied to most goods and services since it replaced the sales tax in 2019 [1]. Reduced rates of 4%, 2%, and 1% apply to categories such as private health, medicines, education, and the basic food basket, a 0.5% rate applies to registered organic agricultural products, and exports are zero-rated [1]. The tax authority is the Dirección General de Tributación within the Ministerio de Hacienda.

For more detail, see our LATAM tax guides.

Cross-border digital services consumed in Costa Rica have been taxable at 13% since October 2020 [2]. Foreign providers can register under a simplified regime and charge 13% directly, or default to collection by card issuers and financial institutions on payments to providers named on Hacienda's published list [2][3]. There is no registration threshold.

How to register for Costa Rican VAT on digital services:

1. Confirm you supply digital services to Costa Rican consumers.

2. Request registration under the simplified regime and obtain a local tax ID.

3. Charge 13% IVA on business-to-consumer sales.

4. File through TRIBU-CR and remit to Hacienda.

5. If you do not register, expect card issuers to collect the 13% instead.

Domestic registrants file monthly by the 15th of the following month, on Form D-150 in the TRIBU-CR platform that replaced the earlier ATV system and Form D-104 in October 2025 [1]. Registered non-resident providers file and pay monthly, within the first 15 calendar days of the following month; card issuers that collect on unregistered providers must remit within three business days of each collection and file a monthly informative return [2].

Exports are zero-rated, and categories such as private health, medicines, education, and the basic food basket carry reduced rates of 4%, 2%, 1%, or 0.5% [1]. SaaS and other cross-border digital services consumed in Costa Rica are taxable at 13% [2].

Late filing carries a fine of 50% of a base salary under Article 79 of the Tax Code, and late payment accrues 1% of the amount due per month or fraction, capped at 20%, under Articles 80 and 80 bis, plus interest set periodically by Hacienda [4].

1. Ley del Impuesto sobre el Valor Agregado (Ley 9635) — Art. 10, rate: https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=32526

2. Resolución sobre servicios digitales transfronterizos (in force October 2020): https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=91588&nValor3=124125&strTipM=TC

3. Ministerio de Hacienda — lista de proveedores de servicios digitales transfronterizos: https://ovitribucr.hacienda.go.cr/listas-de-interes

4. Código de Normas y Procedimientos Tributarios — Art. 80, morosidad: https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=6530&nValor3=106792&strTipM=TC