{"id":2969,"date":"2025-06-01T13:58:39","date_gmt":"2025-06-01T13:58:39","guid":{"rendered":"https:\/\/www.acrossborderslegal.com\/?p=2969"},"modified":"2025-07-08T14:03:21","modified_gmt":"2025-07-08T14:03:21","slug":"renting-your-property-on-airbnb-in-costa-rica-legal-tax-guide-for-2025","status":"publish","type":"post","link":"https:\/\/www.acrossborderslegal.com\/es\/renting-your-property-on-airbnb-in-costa-rica-legal-tax-guide-for-2025\/","title":{"rendered":"Renting Your Property on Airbnb in Costa Rica: Legal &amp; Tax Guide for 2025"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Thinking of listing your property on Airbnb in Costa Rica? Learn the legal and tax steps every host must follow in 2025 to avoid fines and protect your investment.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">With the popularity of Airbnb and other short-term rental platforms booming in Costa Rica, many property owners are discovering a new source of income. But hosting on Airbnb is more than just offering a clean room and good reviews. <strong>It\u2019s a business, and it comes with legal, tax, and municipal obligations<\/strong> that many people overlook.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s a 2025 guide to doing it the right way.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">1. Registration with the Costa Rican Tourism Institute (ICT)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If you are renting out your home or apartment on Airbnb (or similar platforms), <strong>you are legally required to register with the ICT<\/strong> under Law No. 9742.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Registration is done online<\/strong> and includes your personal details and information about the property. By registering:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You comply with national tourism law<\/li>\n\n\n\n<li>You\u2019re eligible for ICT promotional campaigns<\/li>\n\n\n\n<li>You can apply for the <strong>Tourism Sustainability Certificate (CST)<\/strong>, which helps attract eco-conscious travelers<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Tip:<\/strong> Registration is free and shows guests you&#8217;re running a legal and professional rental business.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">2. Register as a Taxpayer with Hacienda<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Next, you must register as a taxpayer with the <strong>Direcci\u00f3n General de Tributaci\u00f3n (DGT)<\/strong>, Costa Rica\u2019s tax authority.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Use <strong>Form D-140<\/strong> via the <strong>ATV system<\/strong> if you have a DIMEX or a company<\/li>\n\n\n\n<li>If you\u2019re a foreigner without residency, you\u2019ll register with a <strong>NITE number<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This step is mandatory in order to report your income, issue invoices, and file tax returns.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">3. Get a Municipal Business License (Patente)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Every host operating regularly must have a <strong>patente comercial<\/strong>, which is a local business license issued by the <strong>municipality<\/strong> where the property is located.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Some municipal requirements may include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Health and safety inspections<\/li>\n\n\n\n<li>Zoning verification<\/li>\n\n\n\n<li>Annual municipal taxes<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Before listing your home on Airbnb, check with your local municipal office about what\u2019s required in your area.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">4. Electronic Invoicing Is Not Optional<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You must issue an official <strong>electronic invoice (factura electr\u00f3nica)<\/strong> every time you host a guest\u2014even if Airbnb processes the payment.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The invoice must include the <strong>full gross amount<\/strong> received<\/li>\n\n\n\n<li>Airbnb\u2019s service fee is not subtracted<\/li>\n\n\n\n<li>If the guest doesn\u2019t provide their information, issue a <strong>tiquete electr\u00f3nico<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These invoices are required for calculating and reporting VAT and income tax.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">5. Airbnb Taxes in Costa Rica<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">a) Income Tax \u2013 Capital Gains from Rentals<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Income from Airbnb is taxed at <strong>15% on gross rental income<\/strong>, with a <strong>fixed 15% expense deduction<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, if you hire staff and enroll them in <strong>Caja (CCSS)<\/strong>, you may switch to the <strong>general income regime<\/strong>, which allows for <strong>full deduction of your actual expenses<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">b) VAT (Value Added Tax)<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to Airbnb charging <strong>13% VAT on their service fee<\/strong>, <strong>you must also charge and report 13% VAT on your rental price.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you don\u2019t configure your Airbnb account to add VAT separately, the system assumes <strong>your price includes VAT<\/strong>, cutting into your profit.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Example: If you charge $100\/night and don&#8217;t separate VAT, you owe $11.50 to the government, leaving you with only $88.50 net.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">6. Airbnb Will Share Your Income with the Government (Starting 2025)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">As part of Costa Rica\u2019s tax transparency agreement with the <strong>OECD<\/strong>, Airbnb will begin <strong>automatically reporting host income<\/strong> to the Costa Rican government.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Starting <strong>January 1, 2025<\/strong>, Costa Rica can request your income records directly from Airbnb\u2019s global headquarters in Ireland.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>First full report due <strong>by April 30, 2026<\/strong><\/li>\n\n\n\n<li>Will include total income, commissions, and tax info<\/li>\n\n\n\n<li>Noncompliant hosts will be easier to identify<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">This means: <strong>The government will know what you earn, whether you declare it or not.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">7. Check Condominium or Community Rules<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If your Airbnb is in a <strong>condo or gated community<\/strong>, <strong>check the internal regulations<\/strong>. Many associations <strong>restrict or ban short-term rentals<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avoid costly legal disputes or complaints by ensuring your listing is allowed.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">8. Protect Yourself with the Right Insurance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">While Airbnb offers limited host protection, it\u2019s essential to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Buy a <strong>dedicated rental property insurance policy<\/strong><\/li>\n\n\n\n<li>Ensure coverage includes <strong>liability, guest injuries, and property damage<\/strong><\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Not all home insurance policies cover short-term rentals\u2014speak with your insurer or an attorney.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">9. What\u2019s Changing in 2025?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Although Costa Rica passed laws in 2021 requiring Airbnb hosts to register and pay taxes, compliance has been low. Of the <strong>44,000+ listings<\/strong>, only about <strong>5,000 hosts are registered<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With new data-sharing agreements and legal reforms coming, enforcement is expected to increase. Tourism organizations are pressuring the government to <strong>level the playing field<\/strong> between formal hotels and unregulated rentals.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Final Thoughts: Airbnb Is a Business &#8211; Treat It Like One<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Renting on Airbnb in Costa Rica is a real business, and like any business, it comes with responsibilities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To do it legally, you need to:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714\ufe0f Register with the <strong>ICT<\/strong><br>\u2714\ufe0f Get a <strong>municipal business license<\/strong><br>\u2714\ufe0f Register with <strong>Hacienda<\/strong> and declare taxes<br>\u2714\ufe0f Issue <strong>electronic invoices<\/strong><br>\u2714\ufe0f Collect and report <strong>13% VAT<\/strong><br>\u2714\ufe0f Understand <strong>HOA rules and insurance needs<\/strong><br>\u2714\ufe0f Stay informed on <strong>new regulations<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Need Legal Help with Your Airbnb Property?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">At <strong>Across Borders Legal<\/strong>, we specialize in helping expats, investors, and property owners <strong>stay compliant with Costa Rican law<\/strong>, from taxes to business setup to real estate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whether you\u2019re just getting started or need to legalize your existing rental, we can guide you step by step.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 <strong><a>Contact us here<\/a><\/strong> to schedule a consultation and protect your Airbnb investment the right way.<\/p>","protected":false},"excerpt":{"rendered":"<p>Thinking of listing your property on Airbnb in Costa Rica? Learn the legal and tax steps every host must follow in 2025 to avoid fines and protect your investment. With the popularity of Airbnb and other short-term rental platforms booming in Costa Rica, many property owners are discovering a new source of income. But hosting &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.acrossborderslegal.com\/es\/renting-your-property-on-airbnb-in-costa-rica-legal-tax-guide-for-2025\/\"> <span class=\"screen-reader-text\">Renting Your Property on Airbnb in Costa Rica: Legal &amp; Tax Guide for 2025<\/span> Leer m\u00e1s &raquo;<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[29],"tags":[31,39,36,34,32,38,33,35,37],"class_list":["post-2969","post","type-post","status-publish","format-standard","hentry","category-real-estate","tag-airbnb-costa-rica","tag-business-permits","tag-hacienda","tag-ict","tag-legal-for-expats","tag-real-estate-law","tag-tax-law","tag-vacation-rentals","tag-vat"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/posts\/2969","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/comments?post=2969"}],"version-history":[{"count":1,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/posts\/2969\/revisions"}],"predecessor-version":[{"id":2970,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/posts\/2969\/revisions\/2970"}],"wp:attachment":[{"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/media?parent=2969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/categories?post=2969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/tags?post=2969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}