Luxury property tax in Costa Rica 2025
Solidarity tax 2025
Deadline for submitting and paying tax is January 15th, 2025.
The declaration may be made starting on January 1, 2025, through the ATV platform, available at www.hacienda.go.cr.
January 15, 2025 is the maximum deadline for submitting and paying, without penalites, the corresponding amount of the Strengthening of Housing Programs Solidarity Tax. Residential properties that are used on a regular, occasional or recreational basis, and whose construction value of permanent constructions and installations in excess of ¢145 million, are required to pay it, according to Executive Decree No. 44834 – H, published in No. 204 in La Gaceta No. 237, dated December 17, 2024.
The respective amount is updated based on the Consumer Price Index calculated by the National Institute of Statistics and Census. The declaration is made every three years through the Virtual Tax Administration (ATV) and its payment is made annually. Persons who have acquired their residential property in 2024 and whose value is subject to the payment of the tax, must file the declaration on form D-179, available on ATV as of January 1, 2025.
To estimate the tax, the following values must be applied:
Solidarity tax 2025
To facilitate the payment of this tax, the Tax Administration has the following means of payment available:
- Real-Time Debit (DTR), available on ATV.
- Bank connectivity.
- Directly at cash registers of the authorized collecting entities by simply indicating the ID number.
Those who fail to file the declaration and pay the solidarity tax on time are exposed to the sanctions established in the Code of Tax Norms and Procedures.
More information on the Ministry of Finance website www.hacienda.go.cr
