CR Value-added tax (VAT) Rates Costa Rica — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
13% 10%, 5%, 0% Colon (CRC)

Costa Rica's general VAT rate is 13%, with other rates including 10%, 5% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://dgt.hacienda.go.cr) in San José.

Costa Rica has the following reduced sales tax rates:

10% reduced Sales Tax on: wood supplies
5% reduced Sales Tax on: restaurants.

Costa Rica is a member of the Central American Integration System (no differentiated VAT treatment) trading bloc, which may affect international VAT collection and regulations.

Costa Rica's consumption tax is called the Value-added tax (VAT), locally known as Impuesto General sobre las Ventas, which was introduced in November 1982.


Costa Rica VAT rates for 2017

Standard
13%
Reduced
5%, 10%
Other
Exempt and zero-rated

Costa Rica VAT number format

Businesses in Costa Rica that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is Corporate or individual identification number.

VAT return period

Monthly


Costa Rica Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Costa Rica are required to start collecting and remitting tax.

Registration
None (a simplified VAT regime applies to small taxpayers; see Section C)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Costa Rica are not required to collect taxes from the consumer.


Costa Rica VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Costa Rica VAT refund program, more info can be obtained from the Ministry of Finance.


CR Value-added tax (VAT) Rates Costa Rica Tax Sources & Citations

  • EN: Costa Rica Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Costa Rica's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Costa Rica tax information on this page is incorrect or out of date.
Citations:
  1. Costa Rica Ministry of Finance (http://dgt.hacienda.go.cr)
  2. Ernst & Young global VAT tax study, Costa Rica (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/cr-costa-rica