| Rule | Details |
|---|---|
| Regulatory Status | Proposed / pending |
| Permit / License Required | Yes — ICT registration (Non-Traditional Rental Registry) |
| Tax Rate | 13% IVA on stays under 30 days; plus capital income tax (~12.75% effective) |
| Minimum Stay | No national minimum (STR = under 30 days) |
| Permit Fee | First-time ~$200; annual renewal ~$100–$500 by property size |
| Penalties | Not applicable; no enforcement framework exists |
| Primary Residence Required | No |
Short-term rental regulations in Nationwide are currently under development or pending approval as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — ICT registration (Non-Traditional Rental Registry). The associated permit fees are First-time ~$200; annual renewal ~$100–$500 by property size.
Short-term rental operators in Nationwide should be aware of these tax obligations: 13% IVA on stays under 30 days; plus capital income tax (~12.75% effective). Yes — register with DGT/Hacienda for IVA and income tax.
Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Minimum stay: No national minimum (STR = under 30 days).
Zoning considerations for short-term rentals in Nationwide: Set by municipalities; varies by canton. Insurance: Not nationally mandated; INS worker-risk insurance often required for municipal permit.
Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Not applicable; no enforcement framework exists.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Platforms must report host data to DGT; ~12.75% payout withholding planned by end of 2026.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Short-term rental regulations in Nationwide are currently under development. Rules may change as legislation is finalized. Costa Rica currently lacks comprehensive national short-term rental regulation. Industry and government stakeholders are engaged in discussions about potential frameworks, but no binding rules have be
Yes. Nationwide requires the following for short-term rental operation: Yes — ICT registration (Non-Traditional Rental Registry).
Short-term rental hosts in Nationwide are subject to the following tax obligations: 13% IVA on stays under 30 days; plus capital income tax (~12.75% effective).
Hosts who operate without proper permits in Nationwide may face enforcement. Not applicable; no enforcement framework exists.
['No national STR regulation currently in force', 'Regulatory discussions ongoing among stakeholders', 'Tourism revenue vs. housing availability tensions noted', 'Airbnb operates largely without licensing or cap requirements']
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