Costa Rica real estate closing costs for foreigners: what you really pay in 2026.
Total closing costs on Costa Rica property run roughly 3.5% to 5% of the registered purchase price, customarily split about 50/50 between buyer and seller. The pieces are the transfer tax (~1.5%), registry fees and stamps (~0.5%-1%), notary and legal fees (~1%-1.5% plus 13% IVA), and escrow (~0.2%-0.34%, minimum around US$800-1,000). Funds move through a SUGEF-registered escrow agent, not directly to the seller.
What does it cost to close on a property in Costa Rica?
Here is how the ~3.5%-5% breaks down. Every figure is a percentage of the registered price unless noted, and the 50/50 split is a market custom you can negotiate — not a legal requirement.
| Cost | Typical rate | Who pays (custom) | What it covers |
|---|---|---|---|
| Transfer tax (impuesto de traspaso) | ~1.5% of registered value | Customarily split 50/50 | Paid to register the change of ownership at the Registro Nacional. |
| Registry fees + documentary stamps (timbres) | ~0.5%-1% combined | Customarily split 50/50 | National Registry inscription fee plus the various stamps a deed requires. |
| Notary / legal fees | ~1%-1.5% + 13% IVA on the fee | Customarily buyer | Drafting and executing the escritura pública, based on the Colegio de Abogados schedule. |
| Escrow fee | ~0.2%-0.34% (min ~US$800-1,000) | Often split or buyer | Charged by a SUGEF-registered escrow agent that holds funds and runs AML/KYC. |
| Total | ~3.5%-5% | ~50/50 split (negotiable) | All closing costs, before your own legal representation fee. |
These percentages are draft figures for guidance only; the exact amounts depend on the registered value and current schedules. An interactive calculator to follow — for now, ask me for a written estimate on your specific price.
How does escrow work when a foreigner buys in Costa Rica?
Escrow is not optional insurance — it is how a cross-border purchase stays safe. Because foreigners generally cannot easily open a Costa Rican bank account before residency, a SUGEF-registered escrow agent holds and releases your funds. This is the sequence.
- 01
Independent counsel and due diligence first
Your own attorney runs the title study at the Registro Nacional and confirms the property is clean before a single dollar is committed.
- 02
Open escrow with a SUGEF-registered agent
A SUGEF-registered escrow agent is engaged to hold the purchase funds. Registration with SUGEF means the agent is supervised for anti-money-laundering compliance.
- 03
Clear AML/KYC, then wire into escrow
The agent runs anti-money-laundering and know-your-customer checks on the source of your funds, and you wire the money into escrow — never directly to the seller.
- 04
Sign the escritura and register the transfer
The notary executes the escritura pública transferring title, and the deed is presented to the National Registry for inscription in your name or your company's.
- 05
Release against a clean, registered title
Escrow releases the funds to the seller only once title has transferred cleanly, so your money and the property change hands at the same protected moment.
What tax do I pay when I sell Costa Rica property?
The headline number is a 15% capital-gains tax on the gain, in force since the 2019 reform. But two other figures circulate online, and they are different mechanisms — not alternative rates. Do not plan around the wrong one.
| Mechanism | Rate | When it applies |
|---|---|---|
| Standard capital gains (Ley 9635) | 15% | On the gain when you resell — the general rule since the 2019 tax reform. |
| Legacy-property election (pre-2019) | 2.25% (option) | Said to be available on the first sale of a property acquired before the 2019 reform, on the price rather than the gain. Verify before relying on it. |
| Non-domiciled seller withholding | 2.5% (withholding) | A withholding on the sale price when the seller is a non-resident. This is a withholding mechanism, not the capital-gains rate itself. |
The 2.25% legacy option and the 2.5% non-resident withholding are frequently confused with the 15% rate and with each other. Which one touches your sale depends on when you acquired the property and on your residency status, so it is confirmed for your specific case — not assumed.
Related guides for foreign buyers
Buying remotely (power of attorney)
Close from abroad with a power of attorney — the process, step by step.
ReadDo you need a lawyer?
Why your attorney must be independent — not the one your realtor recommends.
ReadProperty due diligence & title search
What I verify in the Registro Nacional before you wire a single dollar.
ReadWhat are the total closing costs on Costa Rica real estate for foreigners?
Total closing costs in Costa Rica are typically about 3.5% to 5% of the registered purchase price. They are customarily split roughly 50/50 between buyer and seller, though that split is a custom, not a law, and can be negotiated. The main components are the transfer tax (~1.5%), registry fees and documentary stamps (~0.5%-1%), notary and legal fees (~1%-1.5% plus 13% IVA on the fee), and the escrow fee (~0.2%-0.34%, with a typical minimum around US$800-1,000).
How does escrow work for a foreign buyer in Costa Rica?
Funds move through a SUGEF-registered escrow agent rather than directly to the seller. The agent runs anti-money-laundering and know-your-customer (AML/KYC) checks on the source of your funds, holds the money, and releases it to the seller only once title has transferred cleanly and been registered. This structure exists partly because foreigners generally cannot easily open a Costa Rican bank account before obtaining residency.
Why can't I just wire the money to the seller directly?
Wiring directly to a seller removes every protection you have. A SUGEF-registered escrow holds the funds until the notary has executed the escritura and the transfer is registered in your name, so you are not paying against a promise. It also satisfies the AML/KYC rules that apply to real-estate transactions, which a direct wire does not.
What is the capital-gains tax when I resell Costa Rica property?
The standard capital-gains rate is 15% on the gain, in force since the 2019 tax reform (Ley 9635). Two separate mechanisms are often confused with it: a 2.25% option said to apply to the first sale of a property acquired before the 2019 reform (calculated on price, not gain), and a 2.5% withholding on the sale price that applies when the seller is a non-domiciled non-resident. These are different rules with different bases; confirm which applies to your situation before you plan around it.
Are closing costs really split 50/50 in Costa Rica?
A roughly 50/50 buyer/seller split of transfer tax, stamps and often escrow is the market custom, but it is not required by law. The allocation is a negotiable term of your purchase agreement, and notary/legal fees in particular are commonly borne by the buyer. Your independent attorney should confirm the split in writing before you sign.
How much does the lawyer and closing cost with Mayid Brenes?
Real-estate representation is 1.5% of the purchase price (+IVA), with a floor of US$5,000, and covers the due diligence, notarial work and closing. Title due diligence alone starts from US$900 (from US$2,500 for maritime, concession or complex titles). Every engagement begins with a Strategic Valuation Session at US$350 (+IVA), which is credited toward your matter if we proceed.
Know your real number before you commit.
Tell me the property and the price, and I will give you a written estimate of closing costs, escrow and taxes. We start with a Strategic Valuation Session (US$350 + IVA, credited toward your matter), in English, with one lawyer accountable to you.
Book a Strategic Valuation Session