Costa Rica VAT rate
Impuesto sobre el Valor Agregado (IVA) tarifa general — standard value-added tax rate, Ley del IVA N.º 6826 as rewritten by Título I of Ley 9635 de Fortalecimiento de las Finanzas Públicas (3 Dec 2018).
| Current value | 13 percent |
|---|---|
| In force from | 2019-07-01 |
| Official source | Ley del Impuesto al Valor Agregado, Artículo 10 (texto vigente, Sistema Costarricense de Información Jurídica — SCIJ/PGR) |
| Last verified | 2026-07-16 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Artículo 10: la tarifa del impuesto es 'del trece por ciento (13%) para todas las operaciones sujetas al pago del impuesto'. In force since 1 Jul 2019, when Título I of Ley 9635 replaced the old 13% sales tax (impuesto general sobre las ventas) with the IVA — the headline rate did not change. Artículo 11 reduced rates: 4% (private health services from authorized providers; air tickets with origin or destination in Costa Rica), 2% (medicines and related inputs, private education services, personal insurance premiums, purchases by state universities), 1% (canasta básica goods and key agricultural/fishing inputs). Exemptions (exentas) under Art. 8 include exports, among others. Verified on SCIJ, the official legal-information system run by the Procuraduría General de la República; the Ministerio de Hacienda canonical page/compilation (hacienda.go.cr) was geo-blocked at confirmation ('protección web... ubicación geográfica') — re-verify there when reachable.
Get it programmatically
curl https://usaref.dev/v1/cr/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/cr/vat/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/cr/vatOther Costa Rica series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates