Countries › Costa Rica › Guide › 11. Real estate and land › Solidarity tax on luxury homes in Costa Rica: 0.25% to 0.55% when construction exceeds ₡143 million

Solidarity tax on luxury homes in Costa Rica: 0.25% to 0.55% when construction exceeds ₡143 million

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

A national tax applies each 1 January to residential property, whether used as a main home, occasionally or for recreation, when the value of the construction exceeds ₡143,000,000 for 2026. Once over that line the whole fiscal value is taxed on a progressive scale from 0.25% to 0.55%, paid to Hacienda within 15 days of 1 January. Thresholds are updated by decree every December for inflation.

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

Solidarity tax exempt construction value (2026)	143000000 CRCLey 8683 art. 6(a); DE 45358-H art. 1, as of 2026-01-01 · in force
Solidarity tax lowest bracket rate	0.25 %DE 45358-H art. 2, as of 2026-01-01 · in force
Solidarity tax top bracket rate	0.55 %DE 45358-H art. 2, as of 2026-01-01 · in force

The rule

1. The tax falls on ownership or use rights over residential property in Costa Rica at 1 January, whether used habitually, occasionally or for recreation.Ley 8683, Impuesto Solidario para el Fortalecimiento de Programas de Vivienda, art. 1 and 2, 2008-11-19 official text · verified 2026-10-30

2. Taxpayers are owners and holders of rights, including concessionaires in the maritime terrestrial zone and border strip.Ley 8683, Impuesto Solidario para el Fortalecimiento de Programas de Vivienda, art. 3, 2008-11-19 official text · verified 2026-10-30

3. The base is the fiscal value of the home (land and buildings) set by the owner using the Dirección General de Tributación valuation parameters; condominium owners add their share of common areas.Ley 8683, Impuesto Solidario para el Fortalecimiento de Programas de Vivienda, art. 4 and 10, 2008-11-19 official text · verified 2026-10-30

4. For 2026 homes whose construction value, including fixed installations, is ₡143,000,000 or less are exempt.
Example: ₡143,000,000 construction value threshold. / About US$314,410.10.DE 45358-H, actualización del impuesto solidario para el período 2026, art. 1, 2025-12-09 official text · verified 2026-10-30 · changed: The exempt construction value fell from ₡145,000,000 in 2025 to ₡143,000,000 for 2026 because CPI fell 1.31% from December 2024 to November 2025.

5. 2026 scale applied progressively: 0.25% up to ₡359,000,000; 0.30% to ₡720,000,000; 0.35% to ₡1,081,000,000; 0.40% to ₡1,443,000,000; 0.45% to ₡1,800,000,000; 0.50% to ₡2,162,000,000; 0.55% above.
Example: Home worth ₡400,000,000 with construction of ₡250,000,000: ₡897,500 + ₡123,000 = ₡1,020,500. / About US$2,243.74.DE 45358-H, actualización del impuesto solidario para el período 2026, art. 2, 2025-12-09 official text · verified 2026-10-30

6. The Executive updates the exempt amount and brackets every December using CPI from 1 December to 30 November.Ley 8683, Impuesto Solidario para el Fortalecimiento de Programas de Vivienda, art. 5 and 6(a), 2008-11-19 official text · verified 2026-10-30

7. The tax accrues on 1 January and must be paid within 15 calendar days; owners must file a value declaration every three years in the first 15 days of January. A buyer is jointly liable for the year of purchase.Ley 8683, Impuesto Solidario para el Fortalecimiento de Programas de Vivienda, art. 7, 8 and 9, 2008-11-19 official text · verified 2026-10-30

8. The tax is not deductible for income tax.Ley 8683, Impuesto Solidario para el Fortalecimiento de Programas de Vivienda, art. 13, 2008-11-19 official text · verified 2026-10-30

Fiscal value bracket (CRC)	Rate
Up to 359,000,000	0.25%
359,000,000 to 720,000,000	0.30%
720,000,000 to 1,081,000,000	0.35%
1,081,000,000 to 1,443,000,000	0.40%
1,443,000,000 to 1,800,000,000	0.45%
1,800,000,000 to 2,162,000,000	0.50%
Above 2,162,000,000	0.55%

Solidarity tax scale for 2026 (Ley 8683 art. 5; DE 45358-H art. 2).

Worked example

A beach house is worth ₡400,000,000 (about US$879,468.80) in total, of which the construction is ₡250,000,000. Because construction exceeds ₡143,000,000 the whole value is taxed: ₡359,000,000 × 0.25% = ₡897,500 plus ₡41,000,000 × 0.30% = ₡123,000, so ₡1,020,500 (about US$2,243.74) is due by 15 January 2026.

Step by step

Value the construction each year with the DGT construction type manual.
If above the threshold, file the declaration in the first 15 days of January in each three year cycle and pay by 15 January.
Watch the December decree for next year's figures.

Common traps

The exemption test uses construction value only, but once exceeded the tax applies to land and construction together.
Vacation homes and homes held by companies are covered.
A buyer inherits liability for the current year's tax.
This is separate from, and additional to, the 0.25% municipal property tax.

Sources

← Property tax in Costa Rica: 0.25% municipal impuesto sobre bienes inmueblesBeachfront land in Costa Rica: the maritime terrestrial zone and municipal concessions →

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