| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — dual licensing required: (1) Registration with the Costa Rican Tourism Institute (ICT) in the Non-Traditional Rental Registry under Law No. 9742 |
| Tax Rate | 13% VAT (IVA) on short-term rental stays under 30 days, charged to guests and remitted monthly via Form D-125. Additionally, a 12.75% withholding tax |
| Night / Day Cap | None — no national or San José municipal cap on the total number of rental days per year. |
| Minimum Stay | 24 hours — Law No. 9742 defines non-traditional lodging as rentals of no less than 24 hours and no more than one year. |
| Permit Fee | ICT registration is free of charge. Patente comercial fees are set by the Municipality of San José based on gross annual revenue (filed via sworn decl |
| Penalties | Fines ranging from a few hundred to tens of thousands of USD depending on violation type and duration. Non-registration with ICT triggers an administr |
| Primary Residence Required | No — Costa Rican national law (Law 9742) does not require the property to be the operator's primary residence. Non-residents and foreign investors may |
| Occupancy Limit | Unknown — no specific statutory guest-per-property occupancy cap found at national or San José municipal level; properties must meet Ministry of Healt |
Short-term rental operations in San Jose 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 — dual licensing required: (1) Registration with the Costa Rican Tourism Institute (ICT) in the Non-Traditional Rental Registry under Law No. 9742 (mandatory since August 2021); (2) A municipal bu. The associated permit fees are ICT registration is free of charge. Patente comercial fees are set by the Municipality of San José b.
Short-term rental operators in San Jose should be aware of these tax obligations: 13% VAT (IVA) on short-term rental stays under 30 days, charged to guests and remitted monthly via Form D-125. Additionally, a 12.75% withholding tax on rental income classified as 'Real Estate Capital Income' (stays under 30 days) is being actively . Yes — mandatory registration as a taxpayer with the Dirección General de Tributación (DGT / Hacienda) via Form D-140 (ATV system for residents/DIMEX h.
Key operational rules for vacation rental hosts in San Jose include: Primary residence requirement: No — Costa Rican national law (Law 9742) does not require the property to be the operator's primary residence. Non-resid. Rental day cap: None — no national or San José municipal cap on the total number of rental days per year.. Occupancy limit: Unknown — no specific statutory guest-per-property occupancy cap found at national or San José municipal level; properti. Minimum stay: 24 hours — Law No. 9742 defines non-traditional lodging as rentals of no less than 24 hours and no more than one year..
Zoning considerations for short-term rentals in San Jose: Yes — the Municipality of San José applies local zoning rules that can restrict or prohibit STRs in certain residential zones. Certain parts of San José only permit short-term rentals in buildings spe. Density rules: Unknown — no specific density cap or per-block/neighborhood quota found at the San José municipal level.. Insurance: Recommended/Proposed — under Bills 23766 and 24061 currently in Costa Rica's Legislative Assembly, l.
Hosts who fail to comply with San Jose's short-term rental regulations may face enforcement action. Fines ranging from a few hundred to tens of thousands of USD depending on violation type and duration. Non-registration with ICT triggers an administrative fine equivalent to approximately half a base.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in San Jose: Yes — under Resolution MH-DGT-RES-0025-2024 (effective January 2025), digital platforms (Airbnb, Booking.com, VRBO, etc.) must verify host identity and property information, and submit annual reports .
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 Jose with proper registration and permits. Costa Rica became Latin America's first country to implement comprehensive digital platform tax reporting requirements (Jan 2025). As of 2025, compliance remains low: of 44,000+ national listings, onl
Yes. San Jose requires the following for short-term rental operation: Yes — dual licensing required: (1) Registration with the Costa Rican Tourism Institute (ICT) in the Non-Traditional Rental Registry under Law No. 9742 (mandatory since August 2021); (2) A municipal business license ('patente comercial') from the Municipality of San José (Municipalidad de San José) f.
Short-term rental hosts in San Jose are subject to the following tax obligations: 13% VAT (IVA) on short-term rental stays under 30 days, charged to guests and remitted monthly via Form D-125. Additionally, a 12.75% withholding tax on rental income classified as 'Real Estate Capital Income' (stays under 30 days) is being actively enforced starting end of 2026 via platform data-re.
Hosts who operate without proper permits in San Jose may face enforcement. Fines ranging from a few hundred to tens of thousands of USD depending on violation type and duration. Non-registration with ICT triggers an administrative fine equivalent to approximately half a base salary per detection event. Tax non-compliance tr.
STRs are fully legal and nationally regulated in Costa Rica under the 'non-traditional hospitality' framework. San José's Central Valley is under heightened regulatory scrutiny alongside popular beach destinations. Operating without ICT registration constitutes illegal operation. The ICT registry is public and searchable, and data is shared electronically with the DGT for enforcement. Bills 23766
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