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Electric vehicles in Costa Rica: tax incentives, used EV rules and the 2026 charging station regime

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

Ley 9518 gives electric vehicles, their batteries, motor parts and chargers a stepped VAT rate and phased relief from selective consumption tax and customs value tax, plus relief from vehicle property tax, free circulation during plate restrictions and other perks. Since 2022 the incentives also cover used EVs up to five years old. Since June 2026 anyone may install and sell charging services, under ARESEP rules and a 0.05% canon.

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

Maximum age of used EVs eligible for incentives	5 yearsLey 9518 art. 8, as of 2026-10-30 · in force
Minimum national value added for VAT exempt EV assembly	20 %Ley 9518 art. 12, as of 2026-10-30 · in force
ARESEP canon on charging sales	0.05 %Ley 9518 art. 32 (Ley 10937), as of 2026-10-30 · in force
Basic network spacing on national roads	80 kmLey 9518 art. 31 (Ley 10937), as of 2026-10-30 · in force

The rule

1. Economic incentives also apply to used electric vehicles up to five years old.Ley 9518, Incentivos y promoción para el transporte eléctrico (as amended by Ley 10209), art. 8, 2022-05-05 official text · verified 2026-10-30 · changed: Ley 10209 (Gaceta 103 of 3 June 2022, in force 13 June 2022) extended incentives to used EVs.

2. EVs of any size, motor parts, batteries and chargers on the MINAE list pay VAT at 1% in the first fiscal period after Ley 10209 was published, rising one point per period until the general rate; selective consumption and customs value taxes are fully exempt for 36 months, then reduced by 75%, 50% and 25% for successive 36 month periods, with full tax from year 12.Ley 9518, Incentivos y promoción para el transporte eléctrico (as amended by Ley 10209), art. 9, 2022-05-05 official text · verified 2026-10-30

3. The tax base for VAT and the customs value tax is the customs value for imports or the manufacturing value for locally assembled vehicles.Ley 9518, Incentivos y promoción para el transporte eléctrico, art. 9, 2022-05-05 official text · verified 2026-10-30

4. EVs are exempt from vehicle property tax, with the exemption falling by 20% a year from the second fiscal period until the general rate applies.Ley 9518, Incentivos y promoción para el transporte eléctrico (as amended by Ley 10209), art. 10, 2022-05-05 official text · verified 2026-10-30

5. Companies producing or assembling EVs are VAT exempt for ten years if national value added is at least 20%, once registered with MINAE.Ley 9518, Incentivos y promoción para el transporte eléctrico (as amended by Ley 10209), art. 12, 2022-05-05 official text · verified 2026-10-30

6. EVs with the MINAE badge are not subject to the San José metropolitan driving restriction, and municipalities may exempt them from parking meters.Ley 9518, Incentivos y promoción para el transporte eléctrico, art. 14 and 15, 2018-01-25 official text · verified 2026-10-30

7. Any public or private person may install and operate EV charging centres and sell charging as a service of general interest; ICE must be consulted first, operators must carry third party liability insurance, and distributors build a basic network of at least one charger every 80 km on national roads and 120 km on cantonal roads.Ley 9518, Incentivos y promoción para el transporte eléctrico (as amended by Ley 10937), art. 31, 2026-05-12 official text · verified 2026-10-30 · changed: Ley 10937 (Gaceta 103, Alcance 70 of 5 June 2026, in force that day) rewrote art. 31 and 32 on charging.

8. ARESEP sets quality, access and pricing obligations for charging, fixes the distribution tariff charged to charging operators, and supervises them through a canon of 0.05% of the final price of each charge.
Cost to do it: Canon of 0.05% of the final price of each charging service.
Example: ₡10,000,000 of annual charging sales: ₡5,000 canon. / About US$21,986.72 of sales: US$10.99.Ley 9518, Incentivos y promoción para el transporte eléctrico (as amended by Ley 10937), art. 32, 2026-05-12 official text · verified 2026-10-30

9. Charging is a service of general interest linked to distributed energy resources, and EVs count as distributed energy resources.Ley 10086, recursos energéticos distribuidos, art. 2(p), 2021-12-08 official text · verified 2026-10-30

Worked example

A shopping centre installs fast chargers and sells charging to the public. It consults ICE, follows ARESEP grid connection rules, takes out third party liability insurance and pays ARESEP a canon of 0.05% of the final price of each charge: on ₡10,000,000 of yearly sales that is ₡5,000 (about US$10.99).

Step by step

Check the MINAE list of eligible vehicles, parts and chargers before importing.
Clear the vehicle through customs claiming the Ley 9518 exemptions on the customs declaration.
Obtain the MINAE EV badge for plate restriction and parking benefits.
For charging businesses, consult ICE, comply with ARESEP rules and insure third party liability.

Common traps

Relief steps down over time; the applicable VAT and tax percentages depend on the period, so confirm the current step with the tax and customs authority before pricing.
Used EVs older than five years get no incentives.
Charging operators are liable for damage to customers and the distributor's grid.

Sources

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