Costa Rica Property Tax Calculator 2026
Transfer 1.5%, stamp 0.5%, CGT 15%, municipal 0.25%.
Costa Rica Tax System
Property-related taxes in Costa Rica include a transfer tax (impuesto de traspaso) at 1.5% of the property value, stamp duty (timbre) at 0.5%, and Capital Gains Tax (CGT) at 15% on gains from the sale of property and shares. An annual municipal property tax (impuesto municipal de bienes inmuebles) is levied at 0.25% of registered property value.
2026 Rates: Transfer tax 1.5%, stamp duty 0.5%, CGT 15%, municipal 0.25% annual.
Costa Rica Property Tax Calculator 2026
Transfer 1.5%, stamp 0.5%, CGT 15%, municipal 0.25%.
Property Value₡50 000 000,00
Transfer Tax (1.5%)₡750 000,00
Stamp Duty (0.5%)₡250 000,00
CGT (15% of gain)₡2 250 000,00on ₡15 000 000,00 gain
Municipal Tax (0.25%)₡125 000,00annual
Total Taxes₡3 375 000,006.75% effective