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.
| Tour Operator Name | VAT Rate and Application Date | VAT Automatically Included In Tour Prices? | Seasonal Period (for Tour Pricing) |
|---|---|---|---|
| Amigos del Rio | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: January 1st 2023 to December 31st 2023 2024 Season: Begins January 1st 2024 |
| Arenal Mundo Aventura | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 15th 2022 to December 14th 2023 2024 Season: Begins December 15th 2023 |
| Desafio Adventure Company | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 15th 2022 to December 31st 2023 2024 Season: Begins January 1st 2024 |
| EcoTrans Costa Rica | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 1st 2022 to November 30th 2023 2024 Season: Begins December 1st 2023 |
| Exploradores Outdoors | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: November 1st 2022 to October 31st 2023 2024 Season: Begins November 1st 2023 |
| Go Adventure Park | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 1st 2022 to November 30th 2023 2024 Season: Begins December 1st 2023 |
| H2O Adventures | 13% applied from July 1st 2019 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 16th 2022 to December 15th 2023 2024 Season: Begins December 16th 2023 |
| Hacienda Guachipelin | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 16th 2022 to December 15th 2023 2024 Season: Begins December 16th 2023 |
| La Roca Canyoning | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 16th 2022 to December 15th 2023 2024 Season: Begins December 16th 2023 |
| Manuel Antonio Expeditions | TBD | TBD | TBD |
| MidWorld Costa Rica | TBD | TBD | TBD |
| Mistico Arenal Hanging Bridges Park | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 16th 2022 to December 15th 2023 2024 Season: Begins December 16th 2023 |
| Paco’s Horses | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 16th 2022 to December 15th 2023 2024 Season: Begins December 16th 2023 |
| Planet Dolphin | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: November 1st 2022 to October 31st 2023 2024 Season: Begins November 1st 2023 |
| Pure Trek | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 15th 2022 to December 14th 2023 2024 Season: Begins December 15th 2023 |
| Sky Adventures (Arenal) | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 16th 2022 to December 15th 2023 2024 Season: Begins December 16th 2023 |
| Springs Resort / Club Rio | 13% applied from July 1st 2019 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 16th 2022 to December 15th 2023 2024 Season: Begins December 16th 2023 |
| Treetopia Park (formerly Sky Adventures Monteverde) | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 16th 2022 to December 15th 2023 2024 Season: Begins December 16th 2023 |
| Vandara Hot Springs & Adventures | 4% applied July 1st 2021 to June 30th 2022 8% applied July 1st 2022 to June 30th 2023 13% applied from July 1st 2023 onward | No. The tour operator will add tax on top of the price advertised on the Pura Vida! eh? website (see the column to the left for the tax rate). | 2023 Season: December 16th 2022 to December 15th 2023 2024 Season: Begins December 16th 2023 |
