Costa Rica: As of July 1 Costa Rica’s tourist services charge the general rate of 13% of the Value Added Tax (VAT).
The Law of Attention to the Tourism Sector on the occasion of the Covid-19 Emergency, provided for a differentiated treatment in the collection of VAT to the economic activities of tourism due to the pandemic.
This treatment ended this June 30, forcing people and entities that provide tourist services and are duly registered with the Costa Rican Tourism Institute to charge the general rate of 13%.
