Luxury Tax
Law 8683

Who is subject to pay this tax?

The event generating the tax is the ownership or ownership of a right to use, enjoy or enjoy real estate for residential use, as of January 1 of each year, located in the national territory and used on a regular, occasional or recreational basis. , both fixed and permanent installations. For the purposes of this article, the national territory shall be understood in accordance with the definition contained in the Political Constitution.

Payment period.

The payment period is from January 1 to January 31.


The following rate scale will be applied progressively to the tax base:


i) Real estate owned by or used by non-profit social welfare entities.


To determine the value of the real estate for residential use referred to in this Law, the parameters established by the General Directorate of Taxation must be used, which are indicated both in the Manual of Unitary Base Values by Constructive Typology, in the case of constructions and the facilities, as well as in the valuation models to determine the value of the land where they are located.

 Source: Law 8683

Corporate Tax Costa Rica
Law 9428