Costa Rica Property Tax Guide — 2026
Complete guide to property taxes in Costa Rica. Municipal tax (0.25%), luxury home tax, and filing requirements.
Costa Rica's real estate market offers unique opportunities for foreign buyers. With full ownership rights, low property taxes (0.25% annually), and closing costs of just 4–5.5%, the financial landscape is favorable. The key challenge is market access — Costa Rica has no MLS, making SIXPERCENT's AI aggregation of 2,000+ listings invaluable.
What You Need to Know
- ✅ Foreign ownership fully permitted in Costa Rica
- ✅ Property tax: 0.25% of registered value annually
- ✅ Closing costs: 4–5.5%
- ✅ Territorial tax system — foreign income not taxed
- ✅ Multiple residency pathways (Pensionado, Rentista, Inversionista)
- ✅ Strong property rights protected by law
SIXPERCENT Advantage
Our AI concierge scans 2,000+ active Costa Rica listings 24/7. Buyers search free. Sellers pay just $995 flat fee — saving thousands compared to the traditional 6% commission. We coordinate legal, inspections, virtual tours, and closing.
2,000+
Active Listings
$995
Seller Flat Fee
0.25%
Property Tax
$0
Buyer Cost