Costa Rica Rental Taxes | 2026 Update
Short-Term Rental Reporting & Owner Checklist (No Panic—Just Clarity)
If you earn rental income here, Costa Rica rental taxes are no longer something to “deal with later.” In 2026, the big shift is visibility: digital platforms and reporting rules are tightening, and that means owners should get organized now so there are no surprises.
As REMAX agents, we’re not attorneys or accountants, but we work alongside them every week. So, this guide is meant to be practical, clear, and real-world—based on what owners in beach markets actually face.
This post will cover:
- What’s changing in Costa Rica rental taxes for short-term rentals in 2026
- The common tax buckets owners should understand (VAT vs. income tax)
- A simple checklist to stay compliant and protect your investment
- What buyers and sellers should think about when pricing or negotiating a rental property
Friendly note: This is general guidance, not legal or tax advice. Always confirm your specifics with a Costa Rica CPA/attorney.
Why 2026 feels different for Costa Rica rental taxes
For years, plenty of owners “figured it out later,” especially with short-term rentals. However, the conversation is changing because platform-based rentals are under closer tax administration focus, and reporting obligations for platforms are expected to increase. In plain terms: rental income becomes harder to ignore when data is more standardized and shared.
Multiple Costa Rica tax professionals have been warning owners that digital platforms will be required to report host/owner information and transactions tied to short-term stays, particularly in the 2025–2026 transition period.
Also, it’s worth remembering that Costa Rica already treats many short stays like “hotel-style” activity from a tax perspective—so owners should understand both VAT concepts and income tax concepts, even if a manager handles the day-to-day.
In 2026, one of the biggest practical changes we’re seeing with Costa Rica rental taxes is that Airbnb-style platforms are moving into “reporting-first” mode with the Costa Rica Tax Administration (Hacienda / DGT). In other words, instead of rental income only being “visible” if an owner self-reports, digital platforms are now required to collect host/owner identification details and report transaction data—including amounts paid out and related account/payment information—so Hacienda can match platform earnings to taxpayer records. It is safe to assume your platform totals will be cross-checked, so make your monthly bookkeeping and registration clean and easy to follow.
Costa Rica rental taxes 101: the two buckets most owners confuse
1) VAT on short-term stays (the “hotel-style” tax concept)
Costa Rica applies VAT (IVA) to goods and services, and short-term lodging is commonly discussed in that context. Many property managers and operators charge VAT to guests and then handle the payment process.
What owners should do:
- Confirm whether VAT is being charged to guests on your bookings.
- Confirm who remits it (you, your corporation, your manager, or a platform process).
- Keep invoices/receipts organized, because clean records make everything easier.
2) Income tax on rental income (the “net vs. gross” reality)
Rental income is generally treated as Costa Rica-sourced income when the property is in Costa Rica.
The part owners are watching closely for 2026 is how the tax authority treats short-term rental revenue that flows through platforms, including reporting/withholding mechanics and the difference between regimes that tax net vs. gross in certain contexts. You’ll see discussion of an effective 12.75% figure in multiple industry/legal summaries about short-term rentals moving into 2026.
What owners should do:
- Don’t guess which regime you’re under.
- Don’t assume your property manager “has it covered” unless you’ve confirmed what they file vs. what you must file.
The 2026 owner checklist for Costa Rica rental taxes (practical, not scary)
Here’s the exact checklist we’d use if we bought a rental tomorrow in the Central Pacific.
Step 1: Confirm how you’re registered (person vs. corporation)
Many owners hold property personally or through a corporation. The right setup depends on goals, risk tolerance, and tax planning. Since reporting and compliance are becoming more structured, your registration should match how you operate. (Your attorney/CPA should guide this.)
Step 2: Make sure the correct economic activity is activated
If you’re offering short-term stays, you want to ensure your activity is correctly registered with the tax administration (Hacienda) and aligned with your real operation. Some legal summaries specifically call out registration steps and proper activity selection as a key compliance action. Read more: New Tax Reporting Rules for Airbnb and Digital Rentals in Costa Rica (Effective 2025) by Quatro Legal Real Estate Team
New Tax Reporting Rules for Airbnb and Digital Rentals in Costa Rica (Effective 2025)
Step 3: Decide who issues invoices/receipts and who keeps the books
This is where owners get tripped up. For example:
- If a manager collects funds, are they issuing invoices on your behalf?
- If a platform collects funds, what documents do you get each month?
- If you self-manage, are you properly documenting each stay?
Even if you outsource, you still want your own clean folder (digital is fine) with:
- Monthly booking statements
- Manager statements
- Maintenance receipts
- Utility bills
- HOA statements
- Insurance documents
Step 4: Reconcile platform payouts vs. tax reporting
In 2026, the “gap” between what platforms show and what’s reported becomes a risk point—especially if owners mix personal and business accounts. Several Costa Rica tax updates emphasize that platforms and short-term rental income reporting are tightening.
Simple best practice:
- One property, one reporting system.
- One bank account setup that your CPA understands.
- One monthly reconciliation habit.
Step 5: Know your property’s full holding cost (not just taxes)
When owners plan to sell, buyers often ask, “What does it cost to hold this property?” Taxes are part of that story, along with property tax, HOA, insurance, and management. RE/MAX has long emphasized understanding these holding costs before buying or listing. Read more about Costa Rica Property Holding Cost Costa Rica Property Holding Cost | RE/MAX Jaco Beach Costa Rica Real Estate
What buyers should ask before purchasing a vacation rental
If you’re buying a rental-focused property in places like Jacó Beach, Playa Hermosa, Herradura / Los Sueños, Bejuco, or Punta Leona, here are smart questions that protect you:
- “Can I see the last 12 months of booking statements and manager statements?”
- “Is VAT being charged to guests, and who remits it?”
- “How is income tax handled today, and what’s the plan for 2026?”
- “Are there HOA rules that restrict rentals or minimum nights?”
- “Is the property’s setup ‘rental-ready’ for the tropics (AC, drainage, humidity control, durable finishes)?”
Also, remember: income and compliance are connected. A property that is beautifully marketed but poorly documented can feel risky—even if it’s profitable.
What sellers should do now to defend price and reduce renegotiations
If you’re selling a property that earns rental income, your goal is simple: remove uncertainty.
Here’s what helps your listing stand out:
- A clean “rental packet” (statements + expense summary + basic compliance notes)
- A clear explanation of who manages the property and what systems are used
- A realistic net estimate (with seasonality clearly explained)
- Transparent HOA rules, because buyers will ask
When buyers feel confident, they negotiate less aggressively. That’s been true for us since 2003, and it’s especially true now.
Costa Rica rental taxes don’t have to be stressful
Costa Rica is still one of the best lifestyle-and-investment markets we’ve ever known. However, Costa Rica rental taxes—especially for short-term rentals—are becoming more structured in 2026, with stronger reporting expectations tied to digital platforms.
The win is simple: get organized, confirm your registration and reporting responsibilities, and keep clean monthly records. Then you can enjoy the upside of a rental property without that lingering “uh-oh” feeling at tax time.
Want help evaluating how Costa Rica rental taxes may affect your buying or selling strategy in Jacó Beach and the Central Pacific (Bejuco to Punta Leona)? Reach out to us through RE/MAX Jaco Beach Costa Rica Real Estate Agents and let’s build a plan that fits your goals.
