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Costa Rica Airbnb & Short-Term Rental Regulations 2026

LawfulStay tracks short-term rental (STR / Airbnb / Vrbo / holiday let / vacation rental) regulations for 4 cities and regions in Costa Rica. Select a location below for current permit requirements, tax obligations, and compliance details.

3 Active 1 Pending

Costa Rica Airbnb & Vacation Rental Regulation Overview

The short-term rental regulatory landscape in Costa Rica encompasses 4 tracked jurisdictions: 3 with active regulations, 1 with pending legislation. Hosts operating on platforms like Airbnb, VRBO, and Booking.com should verify local requirements before listing, as rules vary significantly between cities and regions.

Approximately 100% of tracked jurisdictions in Costa Rica require some form of permit, license, or registration for short-term rental operations. Requirements range from simple online registration to comprehensive permit applications with inspections.

Tax obligations apply in 4 of 4 jurisdictions. Common taxes include occupancy taxes, tourist levies, and sales taxes. Many jurisdictions require hosts to register for tax collection, and some platforms like Airbnb collect and remit taxes automatically in select locations.

LawfulStay monitors Costa Rica STR regulations daily and updates this page as rules change. Each city page includes detailed permit requirements, fee schedules, tax rates, zoning rules, and penalty information sourced from official government websites.

Guanacaste (Tamarindo/Santa Cruz Area)Guanacaste
Major beach tourism market (e.g., Tamarindo); municipal patente and zoning enforcement add a local layer
Active
San Jose
Costa Rica became Latin America's first country to implement comprehensive digital platform tax reporting requirements (Jan 2025). As of 2025, compliance remain…
Active
San JoséSan José
Capital city; steadier business-travel demand and stronger municipal permit/zoning enforcement
Active
Nationwide
Costa Rica currently lacks a comprehensive national STR regulatory framework. Stakeholders including tourism authorities and housing advocates are calling for f…
Pending