Airbnb Rules in Costa Rica: Legal and Tax Requirements for Hosts in 2026

Costa Rica’s short-term rental market has matured quickly, and with that growth has come clearer expectations from the Costa Rican government around registration, taxes, and ongoing compliance. If you’re listing a rental property on Airbnb (or other digital platforms), you’ll want to understand how national tourism rules, tax administration requirements, and local regulations fit together because the compliance burden typically sits with property owners and operators, even when platforms handle payments.

The biggest shift on the horizon is tax enforcement: Costa Rica’s tax authority (Dirección General de Tributación, DGT) has signaled stronger oversight of short-term rental income, including platform reporting and withholding mechanisms beginning in 2026.

This article addresses the legal requirements to operate Airbnb rentals and other short-term rentals in Costa Rica legally, covering compliance obligations from tourism registration through electronic invoices and tax obligations.

What this guide covers:

This resource explains the national registration requirements tied to the Costa Rican Tourism Institute (ICT), core tax obligations (including 13% VAT / added tax and income tax concepts), electronic invoicing rules, municipal business license considerations, zoning restrictions, and what enforcement can look like. It excludes general hosting tips, marketing strategies, or property management advice unrelated to regulatory compliance.

Who this is for:

This guide is designed for Airbnb hosts, vacation rental operators, and short-term rental property managers in Costa Rica, especially foreign property owners, real estate investors evaluating Airbnb investment, and anyone managing multiple properties in areas like Manuel Antonio or Santa Teresa. Whether you’re listing your first property or tightening processes across a portfolio, the focus here is due diligence and staying compliant.

Why this matters:

Costa Rica’s regulatory environment increasingly connects tourism licensing with tax enforcement. Registration gaps can trigger fines, while tax non-compliance can escalate into serious penalties in cases involving tax evasion. Meanwhile, local municipality zoning rules may restrict or, in some cases, effectively ban short-term rentals in certain neighborhoods, creating risk for property owners who skip zoning checks.

What you’ll learn:

• How ICT registration requirements apply to short-term stays

• How to register as a taxpayer with the DGT and what to track for rental income

• How the 13% VAT typically applies to short-term rentals

• What’s changing in 2026 for platform-based rental income taxation

• How electronic invoices work and why you still need to issue them

• Where municipal business license and zoning checks fit in

• Practical steps to avoid fines, avoid penalties, and stay informed

Understanding Costa Rica’s short-term rental legal framework

Costa Rica regulates short-term rentals primarily through a national tourism framework and the country’s tax administration system. In practice, compliance usually involves:

1. Registering your rental activity with the tourism authority

2. Registering as a taxpayer and reporting rental income

3. Collecting and remitting applicable taxes

4. Following local regulations such as zoning rules or municipal business license requirements, where they apply.

Costa Rica also draws a meaningful line around short-term stays, since several rules and tax treatments are commonly discussed in relation to rentals under 30 days. This is especially relevant for Airbnb rentals marketed to tourists and business travelers.

Registration requirements with the Costa Rican Tourism Institute

A common starting point is tourism registration. Multiple legal explainers referencing Law No. 9742 and related regulations state that providers offering tourist lodging (including many short-term rentals) must register with the Costa Rican Tourism Institute (ICT) and obtain the relevant tourism authorization/licensing process.

What this means operationally:

• You should expect to provide property details and operator information.

• You may need to demonstrate that the rental property meets baseline tourism services expectations (including health and safety requirements and the possibility of inspections, depending on the category and implementation).

Because ICT requirements can be updated and the process may differ by property type, it’s worth checking ICT’s current guidance directly before you register.

Local regulations, zoning, and municipal business license considerations

Costa Rica’s municipalities can establish local regulations, especially zoning rules that affect short-term rentals. That means legality can be “yes nationally, but restricted locally,” depending on where the property is located. Some areas may apply additional registration steps, and some zoning maps may limit rental activity in certain residential zones.

As part of due diligence:

• Contact the local municipality to confirm whether short-term rentals are allowed for your specific property address.

• Ask whether you need a municipal business license for your rental activity and what required documents you’ll need to submit.

This step matters a lot in high-demand markets where many property owners operate vacation rental inventory (for example, beach towns or dense residential areas). Even within the same country, enforcement priorities can differ.

Taxes and tax obligations for Airbnb hosts

Taxes are where most hosts feel the complexity, especially if you’re a new operator or a foreign property owner unfamiliar with Costa Rican law. The typical discussion breaks into two buckets:

1. Added tax (VAT / IVA) on short-term rentals

2. Income tax treatment of rental income (including the 2026 platform enforcement changes)

VAT (added tax) on short-term rentals

Costa Rica’s VAT (often called IVA in local context) is commonly cited at 13%, and many vacation rental tax guides note that short-term rentals under 30 days are typically treated as taxable services where this 13% is charged to guests as part of the rental price.

Practical takeaway: if your rental activity falls under taxable short-term lodging, you generally need a process to collect and remit the tax, even when payments flow through digital platforms.

Registering with Costa Rica’s tax authority (DGT)

If you earn rental income in Costa Rica, you’ll typically need to register with the tax administration (Hacienda / DGT) and file the appropriate returns based on your regime and activity type. Legal and compliance overviews consistently describe taxpayer registration and reporting expectations for operators earning rental income from short-term rentals.

2026 enforcement: the 12.75% tax on gross rental income via platforms

Costa Rica has announced stronger enforcement tied to digital platforms beginning in 2026. It has been indicated that a 12.75% tax will apply to rental income generated through platforms like Airbnb, with tax authorities seeking better data access and traceability.

Several explainers describe this as an effective tax rate applied to gross rental revenue (gross rental income), meaning it can apply even if your expenses are high or your net profit is low.

Why gross vs. net matters:

If a tax applies to total income from bookings (before costs), you may owe tax even during months where maintenance, staffing (if you hire staff), or repairs reduce your profit.

Electronic invoices and official electronic invoice requirements

Costa Rica’s tax administration requires electronic invoicing for taxpayers. Guidance on the e-invoicing system describes it as mandatory and regulated by the DGT, including structured invoice formats and compliance expectations.

For short-term rentals, the practical expectation discussed in many compliance summaries is that you should be prepared to issue electronic invoices for rental transactions in line with your taxpayer obligations even if Airbnb processes the payment.

If you’re new to this, you’ll want to understand:

• How to generate compliant invoices (often via authorized systems/providers)

• How to store and reconcile invoices with platform payout statements

• How to handle cancellations, refunds, and adjustments without breaking your invoicing trail

Compliance checklist for property owners

Below is a practical table to help hosts and property managers map “what to do” to “who enforces it” and “what happens if you ignore it.”

Operational compliance essentials beyond taxes

Even when the biggest headlines are about taxes, day-to-day compliance often includes operational basics that reduce risk:

• Guest registration and record keeping: Some compliance guides describe expectations around maintaining guest records and cooperating with national security or local reporting norms. If your property manager handles check-in, ensure they know what information to collect and how long to store it.

• Insurance fit: Not all home insurance policies cover short-term rentals, so operators commonly review coverage to avoid surprises after an incident.

• Safety readiness: In many jurisdictions, tourism and municipal expectations include fire safety basics and general health/safety readiness (even if the exact checklist varies by property type and location).

This matters most in high-turnover markets where guests stay a few weeks or less, and where repeated turnovers increase the chance of operational mistakes.

Common challenges and practical solutions

Challenge 1: Staying compliant as a foreign property owner

Solution: Yes, rental income generated in Costa Rica is generally treated as subject to local tax laws, and foreign property owners often need a local compliance setup (taxpayer registration, invoicing method, recordkeeping). Build a monthly process that tracks gross rental income, fees withheld by platforms, VAT charged, and any local expenses tied to the rental activity.

Challenge 2: Managing electronic invoices for every rental transaction

Solution: Don’t assume platform payment replaces invoicing duties. Many countries treat invoicing as a tax compliance requirement independent of payment processing. Set up a workflow to issue electronic invoices tied to each reservation and reconcile them to payouts.

Challenge 3: Understanding rules in high-tourism markets like Manuel Antonio and Santa Teresa

Solution: The core national rules still apply, but local regulations and enforcement intensity can differ. In popular areas with many property owners and high tourism density, local municipality attention can increase, especially around noise, occupancy, parking, or zoning eligibility.

Challenge 4: Avoiding fines through consistent due diligence and reporting

Solution: Treat compliance like a simple monthly close:

• Confirm VAT handling for short-term stays

• Verify invoice issuance and storage

• Reconcile platform statements to electronic invoices

• Track deadlines for filings and payments

• Keep ICT documentation current

• Stay informed about 2026 withholding and reporting changes

Penalties, enforcement, and why documentation matters

Enforcement varies, but the direction is clear: tax authorities are building better visibility into platform-based renting, and the government has discussed improved collection via detailed data from digital platforms.

From a risk perspective:

• Under-reporting rental income or failing to remit applicable taxes can lead to assessments, fines, and, in serious cases tied to tax evasion, more severe legal consequences.

• Separately, failing to register properly with tourism authorities can create exposure to administrative penalties.

The simplest way to reduce enforcement risk is to keep a clean chain of documentation: registration proof, invoice trail, platform payout records, and consistent tax filings.

Conclusion and next steps

Costa Rica’s Airbnb rules create a clear but increasingly enforced compliance framework for short-term rentals, with key requirements around tourism registration, tax obligations, and local regulations. Hosts and property owners must stay attentive to oversight from the Costa Rican Tourism Institute (ICT) and Costa Rica’s tax authority (DGT), especially as new platform-based tax enforcement begins in 2026.

To get started:

• Confirm whether your rental property must register with the ICT and obtain a tourism license

• Register with the DGT to report rental income and meet filing requirements

• Ensure you are collecting the 13% VAT (added tax) on applicable short-term stays

• Prepare for the upcoming 12.75% gross rental income tax expected in 2026

• Issue compliant electronic invoices for every reservation, even when Airbnb processes payments

• Check with your local municipality about zoning rules and any municipal business license requirements

Taking these steps helps Airbnb hosts and property managers stay compliant, avoid fines, and operate confidently in Costa Rica’s evolving regulatory environment.

Additional resources

For property owners and Airbnb hosts looking to stay informed and maintain compliance with Costa Rican law, the following official and professional resources may be helpful:

• Costa Rican Tourism Institute (ICT): Provides tourism registration guidance and regulatory updates for lodging and tourism services. https://www.ict.go.cr

• Dirección General de Tributación (DGT) / Hacienda: Costa Rica’s tax authority portal for taxpayer registration, filing obligations, and electronic invoicing requirements. https://www.hacienda.go.cr

• Electronic invoicing system guidance: Overview of Costa Rica’s official electronic invoice framework and compliance standards. https://edicomgroup.com/electronic-invoicing/costa-rica

• Municipal government offices: Local municipality zoning laws and municipal business license requirements vary by location, so property owners should contact their canton directly before operating short-term rentals.

• Professional tax and legal advisors: Hosts managing multiple properties or operating as foreign property owners may benefit from consulting Costa Rica–based professionals familiar with short-term rental income rules and tourism licensing.

FAQs

Do I have to register my property with the Costa Rican Tourism Institute (ICT) to host short-term rentals?

Many legal and compliance guides state that providers of tourist lodging (including many short-term rentals) must register with the Costa Rican Tourism Institute (ICT) under the applicable tourism framework. Because registration steps can vary by property type and updates occur, confirm current requirements directly with ICT.

Do Airbnb hosts need to register with Costa Rica’s tax authority?

If you generate rental income in Costa Rica, you will generally need a tax compliance setup (registration, filings, and recordkeeping) through the DGT / Hacienda, depending on your situation and regime.

What is the VAT (added tax) rate for short-term rentals in Costa Rica?

Costa Rica’s VAT (often referred to as IVA) is commonly cited at 13%, and tax guides frequently describe it as applying to short-term vacation rental stays (often discussed as under 30 days).

What is the 12.75% tax starting in 2026, and does it apply to gross rental income?

Reporting has indicated that Costa Rica will apply a 12.75% tax tied to platform-based rental income, with improved reporting/collection beginning in 2026. Some explanations describe it as effectively applying to gross rental income (gross rental revenue), which matters because it may apply regardless of net profit.

Do I need to issue electronic invoices if Airbnb processes the payment?

Costa Rica operates a mandatory electronic invoicing system regulated by the DGT for taxpayers, so invoicing obligations can exist independently from how guests pay. Many operators set up an electronic invoicing workflow aligned to each reservation and payout reconciliation.

Can municipalities restrict or ban short-term rentals in Costa Rica?

Yes, municipalities can apply zoning rules and local regulations that restrict short-term rentals in certain areas, so checking with the local municipality before listing is a key due diligence step.