| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — ICT registration plus municipal patente |
| Tax Rate | 13% IVA plus municipal tax on gross rental income |
| Minimum Stay | No minimum |
| Permit Fee | National ICT fees plus municipal patente |
| Penalties | Municipal fines, closures for operating without patente |
| Primary Residence Required | No |
Short-term rental operations in San José are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — ICT registration plus municipal patente. The associated permit fees are National ICT fees plus municipal patente.
Short-term rental operators in San José should be aware of these tax obligations: 13% IVA plus municipal tax on gross rental income. Yes — DGT/Hacienda.
Key operational rules for vacation rental hosts in San José include: Primary residence requirement: No. Minimum stay: No minimum.
Zoning considerations for short-term rentals in San José: Municipal zoning may restrict STRs in certain neighborhoods. Insurance: INS worker-risk often required for municipal permit.
Hosts who fail to comply with San José's short-term rental regulations may face enforcement action. Municipal fines, closures for operating without patente.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in San José: Same national platform reporting obligations.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in San José with proper registration and permits. Capital city; steadier business-travel demand and stronger municipal permit/zoning enforcement
Yes. San José requires the following for short-term rental operation: Yes — ICT registration plus municipal patente.
Short-term rental hosts in San José are subject to the following tax obligations: 13% IVA plus municipal tax on gross rental income.
Hosts who operate without proper permits in San José may face enforcement. Municipal fines, closures for operating without patente.
Higher occupancy (~53%) than national average due to weekday business travel
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