Costa Rica VAT Rates 2026
Costa Rica levies Value Added Tax as IVA (Impuesto al Valor Agregado). The standard rate is 13%, applied to most goods and services. Reduced rates of 4% and 2% and 1% apply to private health services, airline tickets.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 13% | Most goods and services |
| Reduced | 4% | Private health services, airline tickets |
| Reduced | 2% | Medicines, private education, personal insurance |
| Reduced | 1% | Basic-basket foods (canasta básica), agricultural inputs |
| Zero-rated | 0% | Exports |
Registration and filing
| Registration threshold | No general threshold — all economic activities register with Hacienda; a simplified regime covers small traders |
| Tax authority | Ministerio de Hacienda — Dirección General de Tributación |
| Filing frequency | Monthly returns via the TRIBU-CR / ATV platform |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/CR endpoint to get Costa Rica data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/CR
# No authentication required for rate lookups
# Response:
# { "country_code": "CR", "tax_type": "vat",
# "standard_rate": 13, "reduced_rates": [4, 2, 1],
# "currency": "CRC", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Costa Rica VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/CR').then(r => r.json());
// → { standard_rate: 13, reduced_rates: [4, 2, 1],
// currency: 'CRC' }
applyRate(rates.standard_rate);About Costa Rica VAT
Costa Rica converted its old sales tax into a full IVA in 2019, keeping the 13% headline but finally taxing services — and softening the blow with a four-tier rate ladder (13/4/2/1) that gives the basic food basket a token 1%. Electronic invoicing predates the IVA itself and is universal. Cross-border digital services are captured by card-issuer withholding on payments to listed foreign platforms, an approach later copied elsewhere in the region.
VAT in Costa Rica is administered by the Ministerio de Hacienda — Dirección General de Tributación.
Sources: PwC Worldwide Tax Summaries · Ministerio de Hacienda (accessed Jun 2026)
Rate history
- 2019IVA replaced the old 13% general sales tax, extending the base to services
Frequently asked questions
What is the VAT rate in Costa Rica in 2026?
13% standard with reduced rates of 4% (health, air tickets), 2% (medicines, education) and 1% (basic food basket).
When did Costa Rica adopt IVA?
In July 2019, replacing the 13% sales tax and extending taxation to services for the first time.
Related concepts and guides: