The Sales Tax Rate in Costa Rica stands at 13 percent. Sales Tax Rate in Costa Rica averaged 12.80 percent from 2006 until 2025, reaching an all time high of 13.00 percent in 2007 and a record low of 9.00 percent in 2021. source: Directorate General of Taxation of Costa Rica

Sales Tax Rate in Costa Rica is expected to reach 13.00 percent by the end of 2026, according to Trading Economics global macro models and analysts expectations. In the long-term, the Costa Rica Sales Tax Rate - VAT is projected to trend around 13.00 percent in 2027, according to our econometric models.



Related Last Previous Unit Reference
Corporate Tax Rate 30.00 30.00 percent Dec 2025
Personal Income Tax Rate 25.00 25.00 percent Dec 2025
Sales Tax Rate 13.00 13.00 percent Dec 2025
Social Security Rate 37.34 37.34 percent Dec 2025
Social Security Rate For Companies 26.67 26.67 percent Dec 2025
Social Security Rate For Employees 10.67 10.67 percent Dec 2025
Withholding Tax Rate 15.00 15.00 percent Dec 2025


Costa Rica Sales Tax Rate - VAT
In Costa Rica, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Costa Rica.
Actual Previous Highest Lowest Dates Unit Frequency
13.00 13.00 13.00 9.00 2006 - 2025 percent Yearly