Costa Rica’s New 12.75% Airbnb Tax (2026): What Property Owners and Expats Need to Know Before It’s Too Late

1. What Is the New 12.75% Airbnb Tax Coming in 2026?
   
2. Does This Tax Apply to All Rentals or Just Airbnb?
   
3. How Rental Taxes in Costa Rica Work in 2025 (Before the Change)
   
4. Difference Between Short-Term and Long-Term Rentals (Under vs Over 30 Days)
   
5. Explaining the Two Tax Systems: Traditional Income Tax vs. Capital Gains Tax
   
6. How the 12.75% Real Estate Capital Gains Tax Is Calculated (Easy Example)
   
7. Understanding VAT (13%) — Why Owners Collect It but Don’t Pay It
   
8. Upcoming 2026 Changes: What Airbnb and Other Platforms Will Report to the Tax Authorities
   
9. Should You Register Under the Traditional Tax System Instead — Pros & Cons for Expats
   
10. Smart Tips for Expats to Stay Compliant (and Keep More of Your Rental Income)
    

A major change is coming to Costa Rica’s vacation rental market — and if you own a property listed on Airbnb, Vrbo, Booking.com, or any other short-stay platform, this new rule could dramatically change how much tax you pay. Starting in 2026, Costa Rica will begin enforcing a 12.75% tax on gross rental income from short-term rentals under 30 days — before deducting your expenses. This shift has already caused confusion and alarm on social media, with some posts suggesting that Costa Rica will suddenly become one of the most heavily taxed Airbnb markets in the world.

But what does this new tax really mean? Is it a completely new tax, or simply a new way of collecting what already exists? And how will it impact expat property owners trying to earn income from their homes, condos, or vacation villas?

In this section, we’ll begin by explaining what the 12.75% Airbnb tax is, where it comes from, and why the Costa Rican government is rolling it out in 2026, so you can understand the change before diving into more details in the next sections of this article.

1. What Is the New 12.75% Airbnb Tax Coming in 2026?

Costa Rica is not introducing a brand-new tax in 2026 — instead, the government plans to begin collecting a tax that already exists, but has not been effectively enforced. Since 2019, rental income from properties (short-term or long-term) has been subject to a law called the Real Estate Capital Gains Tax, which applies a 15% tax on net rental profit — but automatically deducts 15% as presumed expenses. This works out to a total effective rate of 12.75% on your gross rental income.

Up until now, the government required property owners to file a monthly tax return and pay 12.75% on their own, but many short-term rental hosts — particularly those using platforms like Airbnb — simply weren’t registered or paying. To fix this, Costa Rica has now announced that, starting in 2026, rental platforms will be required to withhold that 12.75% directly from the host’s payouts and send it to the tax office. In other words, instead of the government waiting for you to declare your income, it will take the 12.75% at the source.

Importantly, this 12.75% is charged on your gross rental revenue, not your profit. That means even if you have high expenses, no profit, or are just renting a few weeks per year, the platform could still withhold 12.75% of everything your guests pay.

This is why many hosts felt alarmed when this upcoming enforcement was first circulated online — screenshots on Facebook and WhatsApp made it sound like Costa Rica was creating a brand-new “Airbnb tax.” In reality, the tax has existed since 2019… but from 2026 onward, you won’t be able to opt out of paying it, because Airbnb and similar companies will do the withholding automatically.

In short, the “new” 12.75% Airbnb tax is not a new tax at all — it’s an existing tax the government plans to enforce through automatic deductions starting in 2026. Understanding this helps us separate confusing online rumors from the true financial impact. In the next section, we’ll answer a key question property owners are now asking:

2. Does This Tax Apply to All Rentals or Only to Short-Term Airbnb-Style Rentals?

With all the noise surrounding Costa Rica’s 12.75% rental tax, many property owners are unsure whether every rental will be affected — including long-term leases, corporate stays, and vacation rentals of different lengths. The answer depends largely on how long the tenant stays and how the property is being rented. In this section, we’ll clarify the difference between short-term and long-term rentals under Costa Rican law, and explain which types of rentals will be hit by the withholding starting in 2026 — and which ones will not.

The 12.75% tax applies only to rental income classified as “Real Estate Capital Income”, which includes most short-term stays under 30 days, such as Airbnb, Vrbo or Booking.com reservations. These are seen by the tax authority as commercial tourist services, similar to hotels or hostels — and therefore subject to extra oversight and enforcement.

If your property is rented out for less than 30 consecutive days, even if only a few times per year, it is considered a short-term rental, and the 12.75% withholding will apply. This impacts:

• Vacation homes rented to tourists
  
• Second homes used as occasional Airbnbs
  
• Luxury villas and condos marketed on rental platforms
  
• Property managers with portfolios of multiple short-term rentals
  

By contrast, long-term leases (more than 30 days) are treated as housing, and follow a separate set of rules. These contracts are typically signed on a month-to-month or annual basis and are not considered commercial lodging, so they are exempt from the 12.75% withholding, unless the monthly rent exceeds a legal VAT threshold and is billed with invoices.

Examples of rentals not affected by this withholding:

• Residential rentals of 30 days or more to the same tenant
  
• Long-term apartment or house leases (6-12 month contracts)
  
• Corporate stays greater than 60 days
  
• Rentals inside traditional hotel chains or resorts (these pay a separate tourism tax of ~3.39%)
  

In simple terms: If your guests stay for a short vacation, you will fall under the 12.75% platform withholding. If your tenant lives in the property for months as their home, you continue paying taxes under the standard rules (either annual income tax regime or the monthly 12.75% declaration — but without platform enforcement).

Not all rentals are affected by the upcoming 12.75% Airbnb withholding — only short-term tourist stays under 30 days. Long-term housing contracts continue under the normal rental tax system. Now that we know who gets hit by the new rule, the next question is:

How are rental taxes calculated in Costa Rica today, before the new enforcement kicks in?

3. How Rental Taxes in Costa Rica Work in 2025 (Before the Change)

Before worrying about the 2026 changes, it’s important to understand how rental income is already being taxed in Costa Rica today. Contrary to popular belief, property rentals — whether short-term or long-term — are not tax-free. In fact, Costa Rica has had a rental tax regime in place since 2019, which governs how much tax a property owner must pay each month and what must be declared to the Tax Authority (Hacienda).

In this section, we’ll walk through how rental taxes currently work in Costa Rica for the year 2025, including the two systems property owners can use, why some landlords pay tax monthly and others pay yearly, and what the effective real tax rate looks like in simple numbers.

Right now, Costa Rica allows rental property owners to choose between two different income tax systems, depending on how their rental business is set up:

Tax System	Used By	When Tax Is Paid	Deductible Expenses
Traditional Income Tax System	Larger operations with at least 1 employee	Annually	All verifiable expenses
Real Estate Capital Gains System	Most small landlords or Airbnb hosts	Monthly	Automatic 15% deduction

Traditional Income Tax System:
This system behaves like a normal business. In order to use it, the owner must have at least one employee registered with Costa Rica’s Social Security Fund (CCSS), which usually costs around $1,000 per month for an unskilled worker (much more for skilled staff). The benefit is that all real expenses tied to the property — management, cleaning, maintenance, insurance, utilities, etc. — can be deducted when calculating taxable profit. This system is preferred by owners of apartment buildings, hotel-style setups, or multiple rentals managed like a company. Taxes are paid once per year, based on net profit.

Real Estate Capital Gains System:
This simplified system is mandatory for landlords who don’t have employees and is used by the majority of Airbnb hosts and small investors. Under this regime, there is an automatic 15% deduction for expenses; no receipts are required. The remaining 85% of gross rental income is taxed at 15%, resulting in a simple effective tax of 12.75% of whatever you charged your guest or tenant. Taxes are paid monthly, based on that month’s rental income — even if the owner is abroad.

As an example:

• Rental income = $1,000
  
• Automatic 15% expense deduction = $150
  
• Taxable base = $850
  
• Tax due = 15% × $850 = $127.50 (12.75% of $1,000)
  

Most small property owners choose this system because it avoids payroll costs and complicated accounting.

Today, rental taxes in Costa Rica are already collected under either the annual traditional system (for bigger operators with employees) or the monthly 12.75% simplified system (for most Airbnb-style landlords). The 2026 change doesn’t add a new tax — it simply means the government plans to automatically take the 12.75% simplified tax at the source, directly through platforms like Airbnb.

Next, we’ll look at another key factor that often causes confusion online:

What exactly is the difference between a “short-term” and “long-term” rental under Costa Rican tax law — and why does it matter so much?

4. Difference Between Short-Term and Long-Term Rentals (Under vs Over 30 Days)

One of the biggest points of confusion for expat property owners is whether their rental is classified as short-term or long-term, and how that classification affects their tax obligations. Many people believe it’s about intent (vacation vs. residential), but in Costa Rica, the government uses a much simpler and more objective measure: the number of days the guest stays.

In this section, we’ll unpack the legal difference between short-term and long-term rentals in Costa Rica, and why that distinction matters not just for taxes, but also for VAT, reporting obligations, and even which future rules will apply to your property.

The Costa Rican tax authority considers a rental “short-term” if the guest stays for less than 30 consecutive days. These rentals are treated as commercial lodging services, similar to hotels or tourist accommodations. As a result:

• They must charge 13% VAT to guests.
  
• Their income is classified as real estate capital income, subject to the 12.75% monthly tax.
  
• Starting in 2026, platforms like Airbnb or VRBO will withhold the 12.75% tax directly before paying the owner.
  

Short-term rentals are usually aimed at tourists or business travelers, and are commonly found in markets like Nosara, Tamarindo, Manuel Antonio, Santa Teresa, and San José.

On the other hand, a rental is considered “long-term” if the tenant stays for 30 days or more. These are seen as residential housing arrangements, not tourism services. Because of this:

• They are exempt from charging 13% VAT, as long as the monthly rent doesn’t exceed a threshold (approximately ₡693,000 or US$1,300).
  
• They are still subject to income tax, but platform withholding does not apply.
  
• Owners can choose between the traditional annual system or the 12.75% simplified monthly system — and they continue filing normally with Hacienda.
  

In simple terms:
Short-term = treated like a hotel → higher enforcement and automatic platform withholding.
Long-term = treated like a home → lighter tax treatment and no automatic withholding.

Whether you rent your property for 29 days or 31 days can completely change how it is taxed and regulated in Costa Rica. Short-term rentals are subject to VAT, monthly tax, and soon automatic withholding — while long-term rentals enjoy exemptions and more flexibility.

Now that you understand this key legal difference, the next logical question is:

How exactly do the two tax systems — Traditional Income Tax and Real Estate Capital Gains Tax — compare, and which one is better for you as an expat property owner?

5. Explaining the Two Tax Systems: Traditional Income Tax vs. Capital Gains Tax

Costa Rica offers two different ways to tax rental income, which often leads to confusion among property owners — especially expats trying to figure out which regime applies to them. Choosing the right system can make a big difference in how much tax you end up paying, what documents you must keep, and even whether you need to hire staff.

In this section, we’ll break down the Traditional Income Tax System versus the Real Estate Capital Gains Tax System, highlighting the pros and cons of each, so you can understand which one better fits your rental situation.

Feature	Traditional Income Tax System	Real Estate Capital Gains Tax System
Employee requirement	Yes (at least 1 registered with CCSS)	No
How expenses are deducted	All real, verifiable expenses allowed	Automatic 15% deduction only
Tax payment frequency	Annually	Monthly
Type of owner who uses it	Hotels, large portfolios, corporations	Small landlords, Airbnb owners
Effective tax rate	Depends on profit after deductions	12.75% of gross rent
Best for	Multiple properties and high costs	1–2 properties with low expenses

Under the Traditional Income Tax System, the owner must operate more like a business. That means hiring at least one employee registered with Costa Rican Social Security (CCSS), issuing payroll, and keeping detailed accounting records. In return, you are allowed to deduct every real operating expense, including cleaning, repairs, administration, utilities, advertising, depreciation, insurance, and more. This system makes sense if you are running a larger-scale rental business — for example, if you own and manage an apartment building, boutique hotel, or a complex of villas.

The Real Estate Capital Gains Tax System is designed for small landlords — such as expats who rent out a vacation condo or second home. In this system you do not need employees, and you do not need to save receipts. Instead, the tax authority automatically assumes 15% of your income went to expenses, and taxes the remaining 85% at a flat 15%. This results in the simple effective tax rate of 12.75% of the total rent you charge.

For example:

• If you earn $2,000/month, your taxable base becomes $1,700.
  
• You pay 15% of that = $255, which is still 12.75% of the original $2,000.
  

Most Airbnb hosts, vacation rental owners, or expats with 1–2 rental properties fall under this simplified regime — either by choice or because they do not qualify for the traditional system.

In Costa Rica, your tax burden — and level of paperwork — depends on the system you fall under. If you have a larger operation and can afford employees, the Traditional Income Tax System allows for bigger deductions. But if you only rent a couple of properties, the simplified 12.75% regime is usually cheaper and much easier to comply with.

Now that you know which tax system might apply to you, let’s dive into something most owners want to understand clearly:

How exactly does that 12.75% tax get calculated — and why are people calling it a “new tax” when it’s not?

6. How the 12.75% Real Estate Capital Gains Tax Is Calculated (Easy Example)

If you’ve seen online posts claiming that Costa Rica is “adding a new 12.75% tax on Airbnb,” it’s easy to get worried — especially if you depend on rental income. The truth is more reassuring: this rate is not new at all. It’s simply the effective result of how Costa Rica calculates taxes on rental income using the simplified Real Estate Capital Gains system. To help clear up the confusion, let’s look at exactly how this percentage is calculated and why it shows up everywhere when people talk about rental taxes.

Under Costa Rican tax law, most small rental owners — especially those without employees — are automatically placed under the Real Estate Capital Gains Tax system. This regime taxes your income in a special way:

1. The government assumes that 15% of your rental income goes to expenses, even if your real expenses are higher or lower.
   
2. You are taxed on the remaining 85%.
   
3. The tax rate is 15% of that taxable base.
   

When you multiply 15% × 85%, you end up paying the equivalent of 12.75% of your total rent.

Here’s a simple example:

Monthly Income from Rental	Automatic Expense Deduction (15%)	Taxable Amount (85%)	Tax Rate	Tax You Pay	Effective % of Your Total Income
$1,000	$150	$850	15%	$127.50	12.75%

So, even though people talk about a “12.75% tax,” what they really mean is:

• The law charges 15% on 85% of your income, which equals 12.75% in the end.
  
• This system has been in force since July 2019 — it is not something that starts in 2026.
  
• What will change in 2026 is how the tax is collected: platforms like Airbnb will automatically withhold the 12.75% and send it to the government, instead of depending on owners to declare it on their own.
  

Understanding how the 12.75% is calculated helps separate fear from fact. Rather than being a brand-new tax, it is simply the outcome of a simplified calculation that’s already in force today. What’s changing in 2026 is not the rate — it’s the enforcement method.

In the next section we’ll explain another tax that often gets mixed into this discussion:

What is VAT (13%) on rentals — and why do guests pay it instead of property owners?

7. Understanding VAT (13%) — Why Owners Collect It but Don’t Pay It

Apart from the 12.75% income tax, many property owners panic when they hear there is also a 13% VAT (IVA) to deal with. The immediate reaction is often: “Do I really have to pay two taxes on my rental income?” The good news is — not exactly. While VAT must be charged on many rental operations, it is not a tax that comes out of your pocket. Understanding how VAT works can help you avoid undercharging your guests or — worse — cutting into your own earnings to pay something you were supposed to collect.

Value Added Tax (VAT) in Costa Rica is currently 13% and applies to short-term rentals (less than 30 days), just like in hotels. Although this tax is linked to your rental business, it is legally paid by your guest, not by you. Your job as the property owner is simply to collect it and pass it on to the government each month.

Here’s how VAT works in practice:

• If you charge $1,000 for a stay, you must add 13% VAT, so the total invoice is $1,130.
  
• The $130 belongs to the government — not to you.
  
• When you file your VAT declaration, you are allowed to subtract the VAT you already paid on your own expenses (like cleaning services, supplies, utilities, maintenance, etc.) — as long as you received a proper electronic invoice (factura) showing VAT.
  

For example:

• VAT collected from guest: $130
  
• VAT you paid on cleaning/maintenance invoices: $65
  
• VAT you owe to Hacienda that month: $130 – $65 = $65
  

Important notes:

• VAT applies only to short-term rentals (tourist stays under 30 days).
  
• Long-term residential leases are exempt from VAT, unless the rent exceeds a legal threshold (about ₡693,000/month).
  
• If you rent only long-term and below that cap, you do not add VAT to your rental price at all.
  
• Owners who fail to add VAT to their pricing will still be responsible for it — meaning they could end up paying it out of their own pocket if they don’t charge guests the extra 13%.
  

VAT is often confused with income tax, but it works very differently. Think of yourself more as a tax collector than a taxpayer when it comes to VAT: the guest pays it, you just pass it along — and you even get credit for the VAT you pay on your own bills.

Now that VAT is clear, we’re ready for the big announcement most expat owners are still trying to understand:

What exactly will change in 2026 — and how will Airbnb and other platforms start collecting taxes directly?

8. Upcoming 2026 Changes: What Airbnb and Other Platforms Will Report to the Tax Authorities

Costa Rica’s Tax Authority (Hacienda) has been warning for years that it would crack down on undeclared rental income — especially from short-term rentals advertised through platforms like Airbnb, Booking.com, and Vrbo. Until now, enforcement has been difficult because the government had to trust that each owner registered, issued electronic invoices, and paid their monthly taxes. That is changing.

In this section, we’ll explain what exactly will happen in 2026, how tax collection will be automated through rental platforms, and why this push for transparency will impact thousands of expat property owners — even those renting only a few weeks a year.

Beginning in 2026, Costa Rica will activate an agreement (made with the OECD and digital service platforms) that requires companies like Airbnb, Vrbo, Booking.com, Expedia, etc. to share information about their Costa Rican hosts directly with the government. This includes:

• The identity of the owner
  
• The address of the rented property
  
• The total gross income earned from rentals
  
• The dates of each reservation
  

At the same time, the country plans to implement a system where these platforms will automatically withhold 12.75% from each reservation payout and send it straight to Hacienda. That amount represents the tax owed under the simplified rental regime (15% tax on 85% of gross income), which many hosts currently under-report or fail to pay.

In other words:

• If you list on Airbnb, your guest pays through Airbnb → 12.75% is deducted → you receive the rest.
  
• Airbnb reports that payment to the government → the government checks if you also filed and invoiced properly.
  
• If you normally declare under the traditional system or long-term rental rules, you will need to prove it or ask for a reconciliation from Hacienda.
  

This change means:

• It will be almost impossible to hide or “forget” rental income.
  
• Even casual or occasional hosts will need to register and comply.
  
• Failing to issue electronic invoices or file monthly reports can lead to automatic fines and audits, since Hacienda will now know exactly what you earned.
  

The message from the government is clear — start formalizing now, don’t wait until the platform starts withholding your money.

The 2026 platform-withholding system isn’t about raising taxes — it’s about forcing compliance by tapping into Airbnb-style platforms as tax collectors. As an owner, staying ahead of this change means registering early, issuing proper invoices, and keeping your filings up to date.

Next, we’ll help you evaluate your options:

Should you stay in the simplified 12.75% system or register under the traditional tax regime instead? Which one saves you more money and reduces your exposure?

9. Should You Register Under the Traditional Tax System Instead — Pros & Cons for Expats

With automatic tax withholding coming in 2026, many expat owners are now asking themselves whether they should simply stay in the simplified 12.75% regime — or switch to the Traditional Income Tax System instead, to take advantage of real deductions. The answer depends heavily on how many properties you own, how much you spend on operating them, and whether you are ready to run your rentals like an actual business.

Choosing the Traditional Income Tax System can be a smart move if you operate more like a hotel or a professional rental company. The main advantage is that it allows you to deduct all your real expenses, which could reduce your taxable profit to a much lower number.

✔️ Potential Benefits

• You can deduct real operational costs: cleaning staff, maintenance, utilities, internet, supplies, insurance, repairs, depreciation, even mortgage interest (if structured correctly).
  
• This system can significantly reduce your total tax burden if your expenses are high.
  
• It is ideal for owners with multiple units, a rental portfolio, or fast-growing operations.
  

⚠️ Obligations and Cost

• You must have at least one employee registered with Costa Rica’s Social Security Fund (CCSS).
  
  • Hiring an unskilled worker costs around $1,000 per month after payroll taxes.
    
  • Specialized staff (concierge, manager, marketing) will cost even more.
    
• You must keep formal accounting books, save all invoices, and file annual tax returns.
  
• You will also need to make quarterly advance payments, report employee salaries, and potentially obtain a municipal business license.
  

Rule of Thumb

• If you earn high income from multiple units and spend heavily on services, the traditional system may save you money.
  
• If you only rent one or two properties, and your mission is to keep things simple and low-cost, the simplified 12.75% monthly regime is usually your safest and most affordable option.
  

Switching to the Traditional Income Tax System is worthwhile only if you operate at a scale where deducting real expenses beats paying 12.75% of your total gross income. If you are a smaller landlord, that switch can actually cost you more due to payroll requirements and added bureaucracy.

In the final section, we’ll give you exactly what most expat owners are looking for:

Simple ways to stay compliant, avoid penalties, and protect your rental income as Costa Rica tightens enforcement.

10. Smart Tips for Expats to Stay Compliant (and Keep More of Your Rental Income)

As Costa Rica prepares to enforce stricter tax rules on rental income — especially from platforms like Airbnb — many expat property owners are understandably nervous. The good news? With a bit of planning and organization, you can stay fully compliant and protect your profits. In fact, the majority of issues come not from the tax itself, but from misunderstanding the rules or failing to register properly.

In this final section, we’ll cover practical steps you can take right now to stay ahead of the 2026 changes and continue earning hassle-free income from your Costa Rican property.

1. Register with Hacienda (Tax Authority) before listing your property
Sign up on the ATV (Virtual Tax Administration) portal using your passport or DIMEX number, and declare your economic activity (e.g. short-term rental under one month). Registering early helps avoid automatic fines.

2. Decide whether you’ll use the Traditional or Simplified Tax System
If you own one or two rentals with low costs → Simplified 12.75% system is easiest.
If you operate like a business with staff and high expenses → Traditional annual system may save money.

3. Always issue electronic invoices (facturas electrónicas)
Each time a guest checks out or a tenant pays rent, generate an official electronic invoice and send it to Hacienda via an approved provider. This is mandatory — even if Airbnb already sent you the money.

4. Charge VAT correctly (13%) on all short-term stays
Make sure your prices on Airbnb or Vrbo add the extra 13% — otherwise, you’ll end up paying this tax out of your own pocket. Remember: the guest pays VAT, not you.

5. File your monthly tax returns — even if you made no income
Declare your rental income (Form D-125) and your VAT (Form D-104) every single month. If you had no guests, submit a “zero” filing to stay in good standing.

6. Keep your expense invoices and use them smartly
Pay cleaners, suppliers, and services with electronic invoicing, so the VAT you paid on those expenses can be deducted from the VAT you owe. This prevents overpayment.

7. Be proactive before 2026
Once Airbnb starts automatic withholding, Hacienda will know exactly how much you earned. If you haven’t been filing properly, consult a tax advisor now, while you can still fix things retroactively with fewer penalties.

8. Set aside 15–20% of your rental income each month
Even with automatic withholding, you may have other taxes (property tax, municipal licenses, annual income reconciliation). Keeping a tax reserve avoids surprises at year-end.

Staying compliant with Costa Rican rental taxes doesn’t have to be painful — but it does require organization. By registering properly, issuing invoices, declaring each month, charging VAT correctly, and planning ahead for the 2026 withholding change, you can protect your income and sleep peacefully under the Costa Rican sun.

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10 Frequently Asked Questions (with Answers)

1. Is the 12.75% Airbnb tax in Costa Rica new?
   No. The 12.75% rate has existed since 2019 under the simplified Real Estate Capital Gains Tax system. What changes in 2026 is that Airbnb and other platforms will begin withholding it automatically.
   
2. Does this tax apply to long-term rentals too?
   Only if the long-term rental is billed under a formal invoice system and the rent is above a VAT threshold. Regular leases over 30 days for housing are typically exempt from withholding and VAT.
   
3. Do I need to register my rental with Costa Rica’s tax authority?
   Yes. All property owners renting to others — even occasionally — must register with Hacienda and declare their rental activity.
   
4. What happens if I don’t issue electronic invoices?
   Fines can range from approximately $2,000+ USD, and Hacienda may assume undeclared income. Repeated failure increases audit risk.
   
5. Is VAT (13%) a tax I must pay as the owner?
   No. VAT is paid by the guest. Your job is to collect it and pass it to the government monthly. You can deduct VAT you paid on your rental expenses.
   
6. Can I avoid the 12.75% system by switching to the traditional income tax regime?
   Yes, but only if you register at least one employee with Social Security (CCSS) and keep full accounting. This is usually worthwhile only for large or high-cost operations.
   
7. Will Airbnb also withhold VAT?
   No — at least not yet. The planned withholding is only for income tax (12.75%). You must continue charging and filing VAT separately.
   
8. Do I need to file taxes if I didn’t have guests this month?
   Yes. Monthly filings must still be submitted with a “zero” declaration, or penalties may apply.
   
9. Are foreign property owners treated differently?
   No. Even if you live abroad, rental income earned in Costa Rica is taxable in Costa Rica. You may need a local representative to file on your behalf.
10. What’s the best way to prepare before the 2026 tax enforcement begins?

The smartest move is to register now with Hacienda, start issuing electronic invoices, declare your income monthly, and keep expense invoices for VAT credit. If you’ve never filed before, consult a Costa Rican tax advisor to get up-to-date before Airbnb and other platforms begin reporting and withholding in 2026 — that way you avoid penalties and protect your future cash flow.