Also updated fixed taxes for taxis, buses, and heavy cargo vehicles
The government on January 28, 2025, published updated tax brackets for motor vehicles, aircraft, recreational/fishing vessels, and motorcycles, which are updated annually for inflation, as well as fixed taxes for taxis, buses, and heavy cargo vehicles鈥攅ffective for the fiscal year from January 1 to December 31, 2026.
The Ministry of Finance on January 28, 2025, also confirmed the real estate tax exemption for 2025 for individuals owning only one property valued below 45 base salaries (approximately USD 41,598 in 2025). The exemption amount is unchanged from the previous year.
For more information, contact a 乐鱼(Leyu)体育官网 tax professional in Costa Rica:
Cristina Sansonetti | csansonetti@kpmg.com
Jose David Segura | jsegura@kpmg.com