Airbnb & short-term rentals in Costa Rica: the 2026 rules foreign owners keep getting wrong
Running a legal short-term rental means clearing a full compliance stack, not just listing a property. You must register with the ICT (mandatory — operating without it is illegal), collect and remit 13% IVA on the rental, pay the 12.75% effective rental-income tax (15% on 85% of gross), possibly hold a municipal patente depending on your canton, pay income tax on profit — and confirm your condominium or HOA even allows it.
Last updated August 2026. Short-term rental tax rules are changing fast in Costa Rica — treat every rate and date below as time-sensitive and confirm the current figure before you price or file.
Do I have to register my Airbnb with the ICT?
Yes — and it is the first step, before any tax question. Costa Rica's non-traditional lodging law (Law No. 9742) requires operators of short-term rentals marketed through digital platforms to register the property with the Instituto Costarricense de Turismo (ICT). Registration is mandatory. Renting short-term without it is illegal and exposes you to sanctions, and it puts your rental income on the wrong side of the tax authority from day one. If you are buying specifically to rent nightly, treat “can this property be ICT-registered?” as a due-diligence question, not an afterthought.
Who collects IVA on Costa Rica Airbnb rentals?
You do. As the host you collect and remit Costa Rica's 13% IVA (VAT) on the rental income itself. Airbnb only charges 13% IVA on its own service or commission fee — not on your nightly rate — so do not assume the platform is handling the IVA on your rental for you. On top of that, your rental income is taxed under the capital rental-income regime at an effective 12.75% (see below). Confirm exactly what the platform charges and remits versus what you must file yourself, because the gap between the two is where owners get caught.
What is the 12.75% Airbnb tax in 2026?
It is not a new platform tax. The 12.75% is simply the effective rate of the existing capital rental-income tax: 15% applied to 85% of gross rent equals 12.75% of gross. A withholding at that rate by digital lodging platforms was announced for late 2026 but is not yet in force, so for now hosts declare and pay it themselves. It sits alongside the 13% IVA you collect on the rental — it is not a second tax layered on top.
Time-sensitive: the announced platform withholding is not yet in effect and its start date must be confirmed against the current Hacienda rule before you rely on it. Until it is in force, treat the 12.75% as your own rental-income tax to file, not a platform deduction.
Six obligations sit between you and a legal short-term rental.
Most foreign owners clear one or two and assume they are done. Missing any single layer can turn rental income into undeclared income and a fine. Confirm all six for your specific property before you list.
| Obligation | What it is | Watch for |
|---|---|---|
| ICT registry | Mandatory non-traditional lodging registration (Law No. 9742) | Operating without it is illegal |
| IVA (VAT) | 13% on the rental — the host collects and remits it | Airbnb only charges IVA on its own fee |
| Rental-income tax | 12.75% effective (15% on 85% of gross rent) | Platform withholding announced, not yet in force |
| Municipal patente | Local business licence for the lodging activity | Depends on the canton — not a national rule |
| Income tax | Costa Rican tax on your net rental profit | Separate from VAT and withholding |
| Condo / HOA rules | Private reglamento may restrict or ban STR | Read it before you buy the unit |
The most expensive assumption a foreign owner makes is that Airbnb collecting VAT means they are compliant. VAT is one layer of six. Confirm every rate and date against the current rule before you rely on it.
Do I still owe income tax on my rental profit?
Yes. IVA is collected on the transaction and the 12.75% rental-income tax is charged on your gross rent; income tax on your net profit is a further, separate filing obligation you cannot outsource to the platform. How it applies depends on whether you hold the property personally or through a company, and on your residency status, so the right structure is a decision to make deliberately rather than by default. The wider tax picture — annual property tax, the luxury-home tax and corporation obligations — is set out in the property-tax guide for foreign owners, and the up-front costs of acquiring the property sit in the closing-costs & escrow guide.
How do I set up a legal short-term rental in Costa Rica?
The order matters: verify you are even allowed to rent nightly, then register, then handle the tax layers.
- 01
Confirm the property may be rented short-term
Read the condominium reglamento or HOA rules and the municipal zoning before you buy or list. A private ban overrides your plans no matter how compliant you are elsewhere.
- 02
Register with the ICT
Complete the mandatory non-traditional lodging registration. This is the legal gate to operating — do it before you take a single booking.
- 03
Check whether your canton requires a patente
The municipal business licence for lodging is not a uniform national requirement — whether it applies and the fee basis vary by canton, so confirm with the specific municipalidad.
- 04
Set up IVA and the rental-income tax
Register to collect and remit 13% IVA on the rental, and plan to declare and pay the 12.75% effective rental-income tax (15% on 85% of gross) yourself — the platform withholding announced for late 2026 is not yet in force.
- 05
File income tax on the profit
Keep clean records and declare net rental profit under the correct regime for how you hold the property and your residency status.
Property taxes for foreign owners
Annual property tax, the luxury home tax and the corporation tax owners forget.
Closing costs, escrow & taxes
What you really pay to buy in 2026, how SUGEF escrow works, and the tax on resale.
Can foreigners buy property?
The ownership rules, the one coastal exception, and how to own safely as a foreigner.
Do you need a lawyer?
Why your attorney must be independent — not the one your realtor recommends.
More in The Journal , or back to the Costa Rica attorney for foreign investors hub.
Is Airbnb legal in Costa Rica?
Yes — short-term rental through Airbnb and similar platforms is legal in Costa Rica, but only if you comply. Under the non-traditional lodging law (Law No. 9742), you must register the property with the Costa Rican Tourism Institute (ICT). Operating without that registration is illegal and can be sanctioned. On top of the ICT registry you collect and remit 13% IVA on the rental, may need a municipal business licence (patente) depending on your canton, and owe income tax on your profit.
Do I have to register my Airbnb with the ICT in Costa Rica?
Yes. Costa Rica requires operators of non-traditional lodging — short-term rentals marketed on digital platforms — to register with the Instituto Costarricense de Turismo (ICT). Registration is mandatory, not optional, and it is the first legal step before you list a property. Renting short-term without ICT registration exposes you to fines and to income treated as undeclared.
How much tax do I pay on Airbnb income in Costa Rica?
Expect a few layers. As the host you collect and remit 13% IVA on the rental itself (Airbnb only charges 13% IVA on its own service or commission fee, not on your rental). Your rental income is taxed under the capital rental-income regime at an effective 12.75% — that is the 15% rate applied to 85% of gross rent, not a separate new platform tax. A platform withholding at that 12.75% rate was announced for late 2026 but is not yet in force, so for now you declare and pay it yourself. These are separate obligations, so budget for them rather than assuming the platform handles everything.
What is the 12.75% Airbnb tax in Costa Rica?
It is not a new platform tax. The 12.75% is the effective rate of the existing capital rental-income tax: 15% applied to 85% of gross rent works out to 12.75% of gross. A withholding at that rate by digital lodging platforms was announced for late 2026 but is not yet in force, so for now hosts declare and pay it themselves. It sits alongside the 13% IVA you collect and remit on the rental — not on top of it as a second, separate tax. Confirm the current mechanism with counsel before you set your pricing.
Can my condominium or HOA ban short-term rentals in Costa Rica?
Yes. Even if you satisfy every ICT and tax rule, a condominio's reglamento (or an HOA's rules) can lawfully restrict or prohibit short-term rental. This is a private-law restriction that sits on top of the public rules, and buyers routinely miss it. Read the condominium regulations before you buy a unit you intend to rent nightly — an amendment later usually needs a supermajority you do not control.
Do I need a municipal patente to run an Airbnb in Costa Rica?
It depends on the canton. Running lodging as a business is a commercial activity, and many municipalities require a business licence (patente) for it — but this is not a uniform national requirement, so whether it applies and the fee basis vary by canton and must be verified with your local municipalidad. Skipping a required patente is a common gap for foreign owners who assume ICT registration is the only licence they need.
Renting in Costa Rica — legally, and without surprises?
We start with a Strategic Valuation Session — a focused, paid US$350 consultation (there is no free call) to map your ICT registration, the tax layers — 13% IVA, the 12.75% rental-income tax and income tax on profit — and any condominium limits for your specific property, in English. It is credited toward your engagement if we proceed.
Book a Strategic Valuation Session