Countries › Costa Rica › Guide › 6. Taxes › Digital services tax in Costa Rica: 13% VAT on cross border digital services, collected by registered providers or by card issuers

Digital services tax in Costa Rica: 13% VAT on cross border digital services, collected by registered providers or by card issuers

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Last verified: 2026-10-29 · Status: Stable

Costa Rica has no separate digital services tax: digital, telecommunications, radio and television services consumed in the country bear 13% VAT. Foreign providers and intermediaries can register with the Dirección General de Tributación and charge VAT themselves; for providers on the tax administration's list, card issuers collect 13% on the gross amount of each purchase. Businesses that are VAT taxpayers self assess VAT on digital services from abroad and can credit it.

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. The salario base for 2026 is ₡462,200 (Circular 246-2025 of the Consejo Superior del Poder Judicial, under Ley 7337 art. 2).

Key facts

VAT on cross border digital services	13 %Ley 6826 art. 1 and 10, as of 2026-10-29 · in force
Separate digital services tax	None Ley 6826, as of 2026-10-29 · in force
Collection method	Registered foreign provider or card issuer collection on listed providers Ley 6826 art. 30; Res. MH-DGT-RES-0036-2025, as of 2026-10-29 · in force
Platform withholding from local providers that charged VAT	6 %Res. MH-DGT-RES-0036-2025 art. 11(a), as of 2026-10-29 · in force

The rule

1. Digital or telecommunications services and radio and television services, whatever the platform, are subject to VAT when supplied in Costa Rica (art. 1(2)(c)(ii)). For services or intangibles bought from a non domiciled provider, the recipient is the taxpayer if it is a VAT taxpayer (art. 4), and the taxable event is the earliest of payment, invoicing, supply or delivery (art. 3(5)).Ley 6826, text restated by Ley 9635, art. 1, art. 3(5) and art. 4, 2018-12-03 official text · verified 2026-10-29

2. The tax administration may collect VAT through providers or intermediaries that make services available to final consumers over the internet. Issuers of international credit and debit cards act as collection agents at 13% of the gross purchase, deposit the tax within three business days, and report the transactions; cardholders may claim refunds for services consumed abroad, money transfers and exempt services (art. 30).Ley 6826, art. 30, 2018-12-03 official text · verified 2026-10-29

3. A foreign provider or intermediary may register as a VAT taxpayer by sending the tax administration a request, a sworn registration form, a contact person, a tax residence certificate and proof of the signatory's authority (apostilled within three months); the administration decides within ten business days and sets the start date. Registered providers apply 13% to the gross price of services consumed in Costa Rica and file monthly by the 15th; intermediaries withhold 6% from local providers that charged VAT, or add 13% where they did not, and charge 13% on their own commissions (art. 3, 10 and 11).Resolución MH-DGT-RES-0036-2025, art. 3, art. 10 and art. 11, 2025-07-22 official text · verified 2026-10-29 · changed: Resolución MH-DGT-RES-0036-2025 of 22 July 2025 replaced resolution DGT-R-13-2020 and set new forms for providers, intermediaries and card issuers.

4. The list of foreign providers on which card issuers must collect is published on the Ministerio de Hacienda website and updated with at least three business days' notice; issuers that do not update it are jointly liable (art. 17). VAT taxpayers may support purchases with the provider's invoice or the card statement showing the tax, and claim the VAT as input credit (art. 29 and 30).Resolución MH-DGT-RES-0036-2025, art. 17, art. 29 and art. 30, 2025-07-22 official text · verified 2026-10-29

Worked example

A streaming subscription of US$15.00 a month charged to a Costa Rican card carries US$1.95 of VAT (13%), collected either by the provider if registered or by the card issuer if the provider is on the list.

Step by step

Foreign providers: decide whether to register and charge VAT directly or let card issuers collect.
If registering, prepare the apostilled residence certificate and signatory evidence.
Costa Rican businesses: keep the invoice or card statement showing VAT to claim the credit.

Common traps

Card issuer collection applies to the gross amount, including for business buyers, who then need documents to claim credit.
Platforms acting as intermediaries for local hosts or sellers must apply the 6% withholding or 13% charge rules (art. 11).
Taxes on profits of foreign digital providers follow the general remittance rules; there is no special digital income tax.

Sources

Related: Costa Rica country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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