Airbnb-type rentals in Costa Rica to be taxed 3%, proposes hotel owners

Published on : Tuesday, August 29, 2017

FOUR SEASONS  COSTA RICAHotel owners in Costa Rica are making efforts to draft a legislation that would go ahead and tax vacation rentals like condominiums that presently are booked through online booking platforms like HomeAway, VRBO,, FlipKey and Airbnb.


This proposal has been introduced in the Legislative Assembly.


The revenue raised is being planned to be pooled into the national parks of the country and the implementation of the new Animal Welfare Law, as per the report.


Gustavo Araya who is the President, Costa Rican Chamber of Hoteliers (CCH), has revealed some of the details of this proposal to one of the local media agencies.


Araya has also asserted that they are currently waiting to introduce the bills so that it does not get mixed up with the fiscal reform initiatives blocking legislative agenda.


Revenue raised from the hotel tax has gone to the Costa Rican Tourism Institute (ICT).


But then, the new bill would be pooling resources to national parks and these parks are some of the greatest attractions for tourists arriving in this region. The revenue also goes traditionally to the National Animal Health Service (SENASA) for implementing the Animal Welfare Law that was approved in June 2017 that is in urgent need of resources.


The members of the chamber said that all the rental lodgings also contribute in the same way to the regional economy.


At present, rentals through online platforms pay income tax and sales tax, but not the hotel tax.


Araya said that the additional cost would be charged to travellers who decide to stay in condominiums. On the other hand if they reside in hotels the tax would be corresponding to the hotel and not the tourist.




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