Countries › Costa Rica › Guide › 11. Real estate and land › Transfer tax and closing costs in Costa Rica: 1.5% transfer tax, 0.5% registry fee and notary scale
Transfer tax and closing costs in Costa Rica: 1.5% transfer tax, 0.5% registry fee and notary scale
Last verified: 2026-10-30 · Status: Stable
Every transfer of real estate pays a 1.5% transfer tax on the real value, never less than the highest registered value, split equally between seller and buyer. The Registro Nacional adds a 0.5% fee on transfers and 0.1% on mortgages and other non transfer acts, and notaries charge a regulated scale from 2% down to 1%. Selling the company that owns the property counts as an indirect transfer and is taxed too.
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
| Real estate transfer tax | 1.5 %Ley 6999 art. 8, as of 2026-10-30 · in force |
|---|---|
| Transfer tax on sale of control of a property owning company | Yes textLey 6999 art. 2, as of 2026-10-30 · in force |
| Registry fee on property transfers | 0.5 %Ley 4564 art. 2(b), as of 2026-10-30 · in force |
| Registry fee on mortgages | 0.1 %Ley 4564 art. 2(c), as of 2026-10-30 · in force |
| Notary fee on the value above ₡33,000,000 | 1 %DE 41457-JP art. 74, as of 2026-10-30 · in force |
The rule
1. The tax applies to any transfer of real estate, registered or not. Transfers include indirect transfers: any deal that transfers control of a legal entity that owns the property. Prenuptial agreements, divisions between spouses or co owners, inheritance assignments, expropriations and restitutions on annulment are not transfers.Ley 6999, Impuesto sobre Traspasos de Bienes Inmuebles, art. 1 and 2, 2012-09-10 official text · verified 2026-10-30 · changed: Ley 9069 of 10 September 2012 added the indirect transfer rule and the market value floor.
2. Seller and buyer pay in equal parts and are jointly liable; in auctions and payments in kind the acquirer pays all of it.Ley 6999, Impuesto sobre Traspasos de Bienes Inmuebles, art. 6, 1985-09-03 official text · verified 2026-10-30
3. The tax is due within 15 business days of the deed, on the real transaction value, which must match market value and can never be below the highest value under the Ley 7509 valuation methods; in auctions it is the auction price. The buyer must declare the value, which updates the property tax base.Ley 6999, Impuesto sobre Traspasos de Bienes Inmuebles, art. 7 and 12, 2012-09-10 official text · verified 2026-10-30
4. The rate is 1.5%.
Example: ₡150,000,000 sale: ₡2,250,000 tax, ₡1,125,000 each side. / US$4,947.01 tax, about US$2,473.50 each side.Ley 6999, Impuesto sobre Traspasos de Bienes Inmuebles, art. 8, 1998-04-17 official text · verified 2026-10-30
Example: ₡150,000,000 sale: ₡2,250,000 tax, ₡1,125,000 each side. / US$4,947.01 tax, about US$2,473.50 each side.Ley 6999, Impuesto sobre Traspasos de Bienes Inmuebles, art. 8, 1998-04-17 official text · verified 2026-10-30
5. Exempt up to the stated amounts: transfers up to ₡600,000 for a lot and house and ₡400,000 in other cases, homes for family housing up to ₡600,000, social housing, and the State; the excess over the exempt amount is taxed.Ley 6999, Impuesto sobre Traspasos de Bienes Inmuebles, art. 5, 1985-09-03 official text · verified 2026-10-30
6. Registry fee of ₡5 per ₡1,000 (0.5%) on transfers, based on the higher of the declared value and the Registro Único de Valores; ₡1 per ₡1,000 (0.1%) on mortgages, trusts, leases and condominium regime filings; minimum ₡2,000 per document.
Cost to do it: 0.5% of value on transfers; 0.1% on mortgages.
Example: ₡150,000,000 sale: ₡750,000; ₡100,000,000 mortgage: ₡100,000. / US$1,649.00 and US$219.87.Ley 4564, Aranceles del Registro Nacional, art. 2(b) and (c), 1970-04-29 official text · verified 2026-10-30
Cost to do it: 0.5% of value on transfers; 0.1% on mortgages.
Example: ₡150,000,000 sale: ₡750,000; ₡100,000,000 mortgage: ₡100,000. / US$1,649.00 and US$219.87.Ley 4564, Aranceles del Registro Nacional, art. 2(b) and (c), 1970-04-29 official text · verified 2026-10-30
7. All taxes, stamps and fees must be paid when the document is presented; if any shortfall is not paid within three calendar months the Registro cancels the presentation entry. Foreign currency values are converted at the official rate on the date of the deed.Ley 4564, Aranceles del Registro Nacional, art. 3, 1970-04-29 official text · verified 2026-10-30
8. Notary fees follow a general scale on the value: 2% up to ₡11,000,000; 1.5% on the excess up to ₡16,500,000; 1.25% on the excess up to ₡33,000,000; 1% above that; minimum ₡60,500.
Cost to do it: Scale fee, for example ₡1,678,750 on ₡150,000,000.
Example: ₡150,000,000 deed: ₡220,000 + ₡82,500 + ₡206,250 + ₡1,170,000 = ₡1,678,750. / About US$3,691.02.DE 41457-JP, Arancel de honorarios por servicios profesionales de abogacía y notariado, art. 74, 2018-10-17 official text · verified 2026-10-30
Cost to do it: Scale fee, for example ₡1,678,750 on ₡150,000,000.
Example: ₡150,000,000 deed: ₡220,000 + ₡82,500 + ₡206,250 + ₡1,170,000 = ₡1,678,750. / About US$3,691.02.DE 41457-JP, Arancel de honorarios por servicios profesionales de abogacía y notariado, art. 74, 2018-10-17 official text · verified 2026-10-30
9. Unless agreed otherwise, notary fees, duties, stamps and taxes on a deed are split equally between the parties, except mortgages and their cancellation, which the debtor pays.DE 41457-JP, Arancel de honorarios por servicios profesionales de abogacía y notariado, art. 68, 2018-10-17 official text · verified 2026-10-30
| Item | CRC | USD |
|---|---|---|
| Transfer tax 1.5% | 2,250,000 | 4,947.01 |
| Registry fee 0.5% | 750,000 | 1,649.00 |
| Notary scale fee | 1,678,750 | 3,691.02 |
| Total | 4,678,750 | 10,287.04 |
| Each party if split equally | 2,339,375 | 5,143.52 |
Closing costs on a ₡150,000,000 resale (Ley 6999 art. 8; Ley 4564 art. 2; DE 41457-JP art. 74), before stamps.
Worked example
- A ₡150,000,000 (about US$329,800.80) house sale closes in November 2026. Transfer tax is ₡2,250,000, the registry fee ₡750,000 and the notary scale fee ₡1,678,750, a total of ₡4,678,750 (about US$10,287.04) before stamps, or ₡2,339,375 per side under the default equal split.
Step by step
- Agree in the option or purchase contract who pays which closing costs.
- Fund the notary with taxes and fees before signing; notaries may require prepayment.
- Pay transfer tax within 15 business days of the deed and present the deed with all fees paid.
- Report the real price; it becomes the property tax base.
Common traps
- Under declaring the price is risky: the base can never be below the highest registered value and the buyer's declaration feeds the property tax base.
- Share deals do not avoid the 1.5% tax because transfers of control are taxed.
- Fees unpaid three months after presentation cause the Registro to cancel the entry and priority is lost.
- Additional stamps apply on top of the amounts shown; ask the notary for a full quote.
Sources
- Ley 6999, Impuesto sobre Traspasos de Bienes Inmuebles (SCIJ)
- Ley 4564, Aranceles del Registro Nacional (SCIJ)
- DE 41457-JP, Arancel de honorarios por servicios profesionales de abogacía y notariado (SCIJ)
Related pages
- real-estate/buying-and-owning-property
- real-estate/title-registration-and-due-diligence
- real-estate/property-tax
- taxes/local-taxes
- /country/costa-rica/
- /calendar/
- Live dashboard
Related: Costa Rica country profile · live dashboard · central bank and release calendar · our posts on X
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