This guide is general information prepared by the seller, who has an interest in the sale. It is not legal, tax or immigration advice and may not reflect recent changes. Laws and fees change; confirm every point with an independent Costa Rican lawyer of your choice before signing or paying anything. Last reviewed 2026-10-22.
The transfer tax: 1.5 %
The largest closing cost for a buyer is usually the property transfer tax, set at 1.5 % by Law 6999, the Real Estate Transfer Tax Law; confirm with your notary. The tax is paid when the deed is registered at the National Registry, and the notary collects it before filing the deed.
Two details to settle in writing:
- Which value is taxed. The tax is calculated on the value of the transfer. Your notary will tell you which value applies in your case, the price stated in the deed or the property's registered value, and whether it is the higher of the two.
- Who pays it. By custom it is often paid by the buyer, but it can be negotiated. Whatever is agreed should be in the purchase contract, not in an email.
The 1.5 % rate is reported consistently by Costa Rican lawyers and real-estate firms, and the law's text is linked below; rates and rules can change, so confirm with your notary as of the year you buy.
Stamps and registry fees
On top of the transfer tax, the deed pays registry fees and several stamps (timbres) to register it. These include registry rights, fiscal stamps and professional stamps, among others. Each one is a small percentage or a fixed amount, and together they are smaller than the transfer tax.
The amounts are set by different laws and are updated from time to time, so the only reliable number is the one your notary gives you in a written quote for your specific deed. Confirm with your notary, and ask for the quote to break down each item.
Notary fees
The notary who writes and files the deed charges fees based on the official fee schedule for lawyers and notaries in Costa Rica, which scales with the value of the deed. Fees are a separate line from the taxes and stamps the notary collects on behalf of the state.
Ask before you choose a notary:
- the written quote for fees, and for taxes and stamps, as separate lines;
- whether the fee includes the registry follow-up until the deed is registered;
- how and when you pay, and to which account.
Your own lawyer's fees, for the title study and contract review, are separate from the notary's. Our guide on how to check a property title explains what that review covers.
The annual municipal property tax
After closing, every property pays the municipal property tax (impuesto sobre bienes inmuebles) each year to the municipality where it is located. Under Law 7509, the rate is 0.25 % of the property's registered value; confirm with your notary and with the municipality the value they have on file for your lot.
Practical points:
- Register the value. After buying, the owner should declare the property's value to the municipality. The municipality can also assess it.
- It is paid locally. For a lot in Belén de Carrillo, the municipality is Carrillo.
- It changes with a house. Once you build, the value goes up and so does the tax.
The solidarity tax applies to homes, not to land
The solidarity tax (Law 8683, often called the luxury home tax) applies to homes, meaning residential buildings whose value is above a threshold that Hacienda, the Ministry of Finance, updates each year. A lot with no house on it does not reach that tax on its own; confirm with your notary.
If you build later, check the current threshold with Hacienda once you know the value of the construction. If the house is above it, the owner declares and pays the tax each year.
A worked example: a US$150,000 lot (estimate)
The following is an estimate for illustration only, not a quote. It uses a round price of US$150,000 and assumes that is also the taxed value. Your notary will give you the real figures.
| Item | How it is calculated | Estimate |
|---|---|---|
| Transfer tax (Law 6999) | 1.5 % of US$150,000 | US$2,250 |
| Stamps and registry fees | Several items set by law | Ask your notary for a written quote |
| Notary fees | Official fee schedule, by value of the deed | Ask your notary for a written quote |
| Your own lawyer (title study, contracts) | Agreed with your lawyer | Ask for a written quote |
| Municipal property tax, each year | 0.25 % of the registered value | About US$375 per year |
Estimate as of 2026. Rates may change; confirm with your notary. The price is a round number for the example, not the price of any lot. Past prices do not predict future value.
If part of the price will be financed, registering the mortgage adds its own fees and stamps. Our article on financing land as a foreigner covers how that works.
Putting it in your budget
Plan your cash in two blocks: what you pay at closing (taxes, stamps and fees), and what you pay every year (the municipal tax). Ask your notary for the closing quote before you sign the reservation, so the number is in your budget from day one. For list prices, sizes and status of each lot, see the lots page, and for the full buying process, our guide on buying land in Costa Rica.
Sources
- Law 6999, Real Estate Transfer Tax Law (text, eRegulations Costa Rica)
- Ministry of Finance (Hacienda)
- National Registry of Costa Rica
Not verified against an official source for this article: the 1.5 % rate is widely reported by Costa Rican lawyers and real-estate firms, and the 0.25 % municipal rate (Law 7509) and the solidarity tax (Law 8683) are cited here without a direct link to the official text. Confirm all three with your notary.
General information, not legal, tax or immigration advice. Check every point with your own lawyer.