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

Canonical: https://trykintsugi.com/sales-tax-guides/latam/costa-rica
Published: September 22, 2026

Costa Rica applies a 13% VAT (IVA) on goods and services. Covers registration, the withholding rules for cross-border digital services, and monthly filing.

- **SaaS:** Taxable
- **Digital Goods:** Taxable
- **Groceries:** Reduced rate (basic basket)

## Key Takeaways

Costa Rica's VAT (IVA) standard rate is 13%, with reduced rates of 4%, 2%, and 1% for private health, medicines, education, and the basic food basket, and a 0.5% rate for registered organic agricultural products. Cross-border digital services consumed in Costa Rica have been taxable at 13% since October 2020, with no registration threshold — foreign providers can register under a simplified regime, or collection defaults to card issuers and financial institutions for providers on Hacienda's published list. Exports are zero-rated; SaaS and digital services are taxable at 13%.

## Taxability Snapshot

## Sales Tax Rates

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.

| Rate | Applies to |
| --- | --- |
| Standard 13% | Most goods, services, digital supplies |
| Reduced 4% / 2% / 1% | Private health, medicines, education, basic-basket foods |
| Zero 0% | Exports |

For more detail, see our [LATAM tax guides](/sales-tax-guides/latam).

## Registration or Nexus Threshold

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:

- Confirm you supply digital services to Costa Rican consumers.

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

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

- File through TRIBU-CR and remit to Hacienda.

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

## Filing Frequency & Deadlines

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].

## Exemptions

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].

## Penalties

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].

## Sources

- 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](https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=32526)

- 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](https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=91588&nValor3=124125&strTipM=TC)

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

- 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](https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=6530&nValor3=106792&strTipM=TC)

## Frequently Asked Questions

### What is the Costa Rica VAT (IVA) rate in 2026?

13% standard, with reduced rates of 4%, 2%, 1%, and 0.5% on specific categories and 0% on exports.

### Do foreign digital sellers register for VAT in Costa Rica?

They can register voluntarily under a simplified regime and charge 13%, or default to card-issuer withholding on Hacienda's published list.

### Is SaaS taxable in Costa Rica?

Yes. SaaS and other cross-border digital services consumed in Costa Rica are taxable at 13%.

### How often do foreign sellers file VAT in Costa Rica?

Voluntarily 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 remit within three business days of each collection.

### Since when have digital services been taxed in Costa Rica?

Since October 1, 2020, when cross-border digital services consumed in Costa Rica became subject to 13% IVA.

### What is the penalty for late Costa Rican VAT?

Late filing costs 50% of a base salary; late payment accrues 1% per month up to 20%, plus interest.

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