Countries › Costa Rica › Guide › 11. Real estate and land › Short term rentals in Costa Rica: Ley 9742 registration with ICT and Hacienda

Short term rentals in Costa Rica: Ley 9742 registration with ICT and Hacienda

Last verified: 2026-10-30 · Status: Stable

Renting homes, apartments or rooms to tourists for more than 24 hours and less than a year is hospedaje no tradicional under Ley 9742, in force since 1 June 2020. Hosts must register with the ICT and as taxpayers with Hacienda and issue electronic invoices; platforms must register too and withhold taxes when guests pay through them. Short stays may operate in residential zones if they do not disturb neighbours.

USD figures use the Banco Central de Costa Rica reference selling rate of ₡454.82 per US dollar published for 29 October 2026 (indicator 318 on bccr.fi.cr), rounded to the cent.

Key facts

Registration of short term rental hosts	ICT register and Hacienda taxpayer registration textLey 9742 art. 8, as of 2026-10-30 · in force
Platforms withhold host taxes when guest pays through them	Yes textLey 9742 art. 9(c), as of 2026-10-30 · in force
Maximum stay for hospedaje no tradicional	Under 1 year and over 24 hours textLey 9742 art. 3, as of 2026-10-30 · in force

The rule

1. The law covers hosts and platforms offering lodging in homes, apartments, villas or rooms for periods of more than 24 hours and no more than one year, habitually and for profit.Ley 9742, hospedaje no tradicional y plataformas digitales, art. 2 and 3, 2019-10-29 official text · verified 2026-10-30

2. Hosts must register digitally with the ICT, register with the Dirección General de Tributación as taxpayers, issue itemised electronic invoices, and meet safety and non discrimination duties.Ley 9742, hospedaje no tradicional y plataformas digitales, art. 8, 2019-10-29 official text · verified 2026-10-30

3. Platforms, domiciled in Costa Rica or not, must register with Tributación, provide information on hosts to authorities, and withhold and pay the taxes due when the guest pays through them; they are jointly liable if they fail to.Ley 9742, hospedaje no tradicional y plataformas digitales, art. 9, 2019-10-29 official text · verified 2026-10-30

4. The ICT keeps a digital register of hosts, identifies unregistered listings from platform offers and sends the register periodically to Tributación.Ley 9742, hospedaje no tradicional y plataformas digitales, art. 10 and 11, 2019-10-29 official text · verified 2026-10-30

5. Minimum services include periodic cleaning, a bathroom, maintenance, hygiene and waste separation; operating without registration is illegal commercial activity subject to tax, health and municipal enforcement.Ley 9742, hospedaje no tradicional y plataformas digitales, art. 13 and 14, 2019-10-29 official text · verified 2026-10-30

6. Short stays may operate in residential zones as long as they do not disturb the surroundings.Ley 9742, hospedaje no tradicional y plataformas digitales, art. 16, 2019-10-29 official text · verified 2026-10-30

7. The law came into force six months after publication in La Gaceta 220 of 19 November 2019 (from 1 June 2020).Ley 9742, hospedaje no tradicional y plataformas digitales, Transitorio II, 2019-10-29 official text · verified 2026-10-30

8. Lodging services are subject to VAT at the general 13% rate (the residential lease exemption covers only housing leases).Ley 6826, Ley del Impuesto al Valor Agregado, art. 10, 1982-11-08 official text · verified 2026-10-30

Worked example

An owner lists a beach apartment on a platform. They register with the ICT and Hacienda, invoice electronically, and charge 13% VAT on the nightly rate. When guests pay through the platform, the platform withholds and remits the taxes, and the owner reconciles in their own returns.

Step by step

Check that the condominium regulation allows short stays.
Register as host with the ICT digital register.
Register with Tributación, issue electronic invoices and file VAT and income tax.
Confirm municipal licence (patente) and zoning requirements with the municipality.

Common traps

Unregistered listings are identified from platform data and passed to Tributación.
Long term housing leases fall under Ley 7527 instead, with three year minimum terms.
Condominium rules can restrict or prohibit short stays.

Sources

← Residential and commercial leases in Costa Rica: three year minimum, rent increases and evictionRental income tax in Costa Rica: 15% on rents with a flat 15% deduction →

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