Costa Rica: Costa Rica’s tourist services back to the general rate of 13% of the Value Added Tax (VAT).

Maria del Carmen
July 19, 2023

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%.

21934.pdf (conare.ac.cr)

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Author

Maria del Carmen

Maria del Carmen is a regulatory counsel at Sovos. Based in Chile and originally from Mexico, she obtained a Law Degree and a specialization degree in Tax Law in her home country. She also has a Master’s degree in Tax Law from the Panamerican University Mexico, and an International Tax Law Diploma with ITAM and Duke University. Having worked in the SAT for seven years, and in the Pemex tax team, she has gained extensive experience of tax regimes across Latin America.
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