Costa Rica VAT (ITBMS) Guide 2026

Costa Rica's value-added tax (ITBMS — Impuesto al Valor Agregado) is 13% standard. Reduced rates apply: 4% for health services and education, 2% for medicines, 1% for basic food basket items. Exports are zero-rated. Monthly returns are due within 15 days of month-end.

VAT Rates 2026

The ITBMS is Costa Rica's value-added tax administered by the DGT. It applies to most goods and services sold in Costa Rica. Different rates apply depending on the product category:

13% standard: Most goods and services, including electronics, clothing, restaurant meals, professional services, vehicles
4% reduced: Health services, private education, medical consultations, hospital services
2% reduced: Medicines and pharmaceutical products
1% reduced: Basic food basket items (canasta básica), including rice, beans, bread, milk, eggs, fruits, vegetables
0% zero-rated: Exports of goods and services, international transport

Digital Invoice Requirement

Costa Rica has a mandatory electronic invoicing system (Factura Electrónica). All registered businesses must issue electronic invoices (comprobante electrónico) through DGT-authorized platforms. The system includes four document types: electronic invoice (factura electrónica), electronic purchase order (nota de crédito), electronic debit note (nota de débito), and electronic receipt (tiquete electrónico).

Monthly Returns

VAT returns must be filed monthly by the 15th of the following month. The return reports total sales by rate category, output VAT charged, input VAT paid on purchases, and the net amount due. Input VAT on purchases directly related to taxable activities can be credited against output VAT. Excess credits can be carried forward.

Registration Threshold

Businesses with annual taxable turnover exceeding CRC 1,000,000 must register for VAT. Registration is done through the DGT's ATV portal. Once registered, businesses must charge VAT on all taxable sales and can claim input tax credits on eligible business purchases.