Costa Rica VAT Calculator 2026
13% standard, 4% reduced, 0% exports.
Costa Rica Tax System
Value Added Tax (VAT) in Costa Rica, known as Impuesto al Valor Agregado (IVA), is levied at 13% on most goods and services. Reduced rates apply to specific categories: 4% for health and education services, 2% for medicines, and 1% for the basic food basket. Exports are zero-rated. Businesses must register for VAT if their annual turnover exceeds CRC 4,500,000.
2026 Rates: IVA 13% standard, 4% health/education, 2% medicines, 1% basic basket, 0% exports.
Costa Rica VAT Calculator 2026
13% standard, 4% reduced, 0% exports.
Net Amount₡1 000 000,00
VAT (13%)₡130 000,00
Total Amount₡1 130 000,00