Selling property? Since 2019 Costa Rica has a capital gains tax that every seller and investor should understand before closing.
The 15% rate
Capital gains on real estate are generally taxed at 15% of the profit (sale price minus documented acquisition cost and improvements).
The one-time 2.25% option
For property owned before the 2019 law, sellers may elect a one-time 2.25% of the sale price instead of 15% of the gain — often lower for long-held property.
Primary-residence exemption
If the property is your habitual residence, the sale may be exempt. Confirm eligibility with your accountant.
Keep your cost basis records
Document your purchase price, closing costs, and improvements to reduce taxable gain. See closing costs & fees.
Corporations & share transfers
Property held in an S.A. can sometimes transfer via shares — get tax advice. See owning through an S.A.
Plan before you sell
Model the tax alongside your investment returns and consult a Costa Rican accountant.
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