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Costa Rica: Personal Taxation

Sales Tax

Sales Tax stands at 13% and is levied both at the point of importation and at the point of sale (unless the sale is by way of export). It is levied on all goods with the exception of foodstuffs, real estate, medicinal products and certain other items. A 10% rate applies to the sale of wood and a 5% rate to the consumption electric energy for residential purposes.

Sales tax is not generally levied on services.

Sales tax is charged after the imposition of selective consumption tax.

The selective consumption tax varies from 0% to 60% and is levied either at the point of importation or for domestic production at the point of sale.

In assessing the value of the goods for the purposes of selective consumption tax domestic goods are valued at the price that the manufacturer sells the same to the distributor whereas imported goods are assessed on CIF.

The Government raises about half of its revenue from these two taxes.



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