Tour Pricing and Tax Information

Last updated on December 22nd, 2023 at 07:27 pm EST

Please note that VAT (value-added tax) policies are not our policies, they are the Costa Rican government’s policies. You’ll pay the VAT on applicable services regardless of the company you choose to book your Costa Rica tours through.

What you need to know about the VAT (value-added tax) in Costa Rica

• Costa Rica’s VAT applies to most tourism services in Costa Rica, including organized day tours (like those listed on our website); tour guide fees; and entrance fees to national parks, biological reserves, wildlife refuges, and other government-run or private attractions (like hot springs, gardens, museums, etc.). Currently, the VAT rate is 13%.
• The VAT system was established in Costa Rica a few years ago. In order to give businesses time to adjust to the new tax system, the government created the following multi-year, four-phase rollout plan which exempts some businesses from charging/paying the tax during the first year:
  • Phase 1 (July 1st 2019 to June 30th 2020): Exempt from charging/paying tax
  • Phase 2 (July 1st 2020 to June 30th 2021): Minimum VAT rate is 4%
  • Phase 3 (July 1st 2021 to June 30th 2022): Minimum VAT rate is 8%
  • Phase 4 (July 1st 2022 onward): Minimum VAT rate is 13%
• When the coronavirus (Covid-19) pandemic hit in 2020, the government opted to delay Phase 2, Phase 3, and Phase 4 of the rollout plan by one year, essentially lengthening the exemption period (Phase 1) and changing the remainder of the rollout schedule to the following:
  • Phase 1 (July 1st 2019 to June 30th 2021): Exempt from charging/paying tax
  • Phase 2 (July 1st 2021 to June 30th 2022): Minimum VAT rate is 4%
  • Phase 3 (July 1st 2022 to June 30th 2023): Minimum VAT rate is 8%
  • Phase 4 (July 1st 2023 onward): Minimum VAT rate is 13%

VAT rates and seasonal pricing periods listed by Costa Rica tourism company

The below chart outlines the VAT rate(s) and seasonal pricing period followed by each of the Costa Rica tourism operators we work with. If there’s a particular day tour listed on our website that interests you, the chart below will inform you of 1) the tax rate that the tourism company will apply to the day tour, 2) whether or not the tourism company automatically includes the VAT in their tour price (i.e., whether or not the VAT will apply on top of the prices advertised on our website), and 3) the seasonal period that the tourism company follows so you know whether this season’s tour rate (or next season’s tour rate) will apply to your booking according to your travel date.