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SALES TAXES

  • Sales tax is 13% of goods and services. Professional fees to doctors, lawyers, dentists and other independent professionals are exempt.
  • In restaurants, the bill will be 23% more than the menu price. The 13% sales tax is charged plus a tip of 10%. If you have received particularly good service, a little extra can be left. But remember that the tip is included in the price of the meal.
  • The sales tax on airline tickets is 5%
  • The sales tax on hotel rooms is 13% plus a tourist tax of 3.9% for a total of 16.9%.

WITHHOLDING TAXES

  • Withholding taxes on earnings by non-residents of Costa Rica are payable at the source in Costa Rica.
  • Categories:
    1. Dividends - 15%   
      These may be partially exempt if the dividend is taxable in the country of residence. They are not taxable to Costa Rican corporations.
    2. Interest income - 13.75%   
      Not applicable to banks or financial institutions recognized by the Central Bank of Costa Rica as it is included in the interest rate offered or to suppliers of merchandise. It is not taxable to Costa Rican corporations. The borrower is responsible to ensure that withholding tax is paid where required.
    3. Royalties, patents, trademarks, franchises - 25%
    4. Technical services & management fees - 25%
    5. Transportation & communication services - 8.5%
PLEASE BE ADVISED THAT TAX RATES ARE SUBJECT TO CHANGE

 


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