Country tax profile · 2026
Costa Rica VAT / sales tax
How Costa Rica taxes VAT / sales
Costa Rica charges a standard VAT/GST of 13% on most goods and services, with reduced rates on some essentials.
Compiled by MyNomadWorld for Costa Rica and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Costa Rica's VAT / sales tax compares
Costa Rica's VAT / sales tax of 13% is the 126th highest of the 196 countries we track, against a global average of 14.1% and a North America average of 10.2%.
Countries with a similar VAT / sales tax
Nepal (13%) · El Salvador (13%) · Bolivia (13%) · Anguilla (13%) · China (13%) · Trinidad and Tobago (12.5%)
Who is a tax resident of Costa Rica?
Presence in Costa Rica more than 183 days (continuous or not) within the same fiscal year.
Related Costa Rica taxes
Moving to Costa Rica?
Get matched with a vetted Costa Rica tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Costa Rica VAT / sales tax FAQ
What is the VAT / sales tax rate in Costa Rica?
Costa Rica charges a standard VAT/GST of 13% on most goods and services, with reduced rates on some essentials.