• Costa Rica Coffee Guide

Costa Rica’s luxury home tax is due January 15

January 3, 2013

The deadline to file and pay the Solidarity Tax or “luxury home tax” is January 15. The tax is obligatory for owners of homes whose price  by January 1 this year exceeds ₡117 million ($234,000).

Costa Rica’s Tax Administration expects 3,000-4,000 contributors this year.

To register and pay the tax, homeowners must fill out and submit “Form D-179.” This form is available online at the Tax Administration website and may be filed and paid electronically, or printed to be submitted and paid at authorized collection agencies and banks.

Those who fail to pay on time will have to pay interest calculated from the due date to the day of the payment at a rate of 13.3 percent.  They also will face a ₡189,700 ($380) fine and their names will be published in a government list of debtors.

Detailed information on the solidarity tax is available (Spanish only) from the Tax Administration website at: http://dgt.hacienda.go.cr/tiposdeimpuestos/Paginas/Impuestosolidario2013.aspx

Home value Tax
Less than ₡117.000.000 ($234,000) Exempt
₡117.000.000 – ₡291.000.000 ($234,000 – $582,000) 0.25%
₡291.000.000,00 – ₡584.000.000 ($582,000 – $1,168,000) 0.30%
₡584.000.000,00 – ₡875.000.000 ($1,168,000 – $1,750,000) 0.35%
₡875.000.000,00 – ₡1.167.000.000 ($1,750,000 – $2,334,000) 0.40%
₡1.167.000.000,00 – ₡1.458.000.000 ($2,334,000 – $2,916,000) 0.45%
₡1.458.000.000,00 – ₡1.752.000.000 ($2,916,000 – $3,504,000) 0.50%
Over ₡1.752.000.000 ($3,504,000) 0.55%

You may be interested

5 Things You Might Not Know About Patacones in Costa Rica
Cooking
11678 views
Cooking
11678 views

5 Things You Might Not Know About Patacones in Costa Rica

Jack Donnelly - April 18, 2021

Take a hard green plantain (plátano), cut it crosswise into rounds, fry them in oil, mash them flat, and fry…

How Does Coffee Pulp Help Costa Rica Reforestation?
Coffee
7 views
Coffee
7 views

How Does Coffee Pulp Help Costa Rica Reforestation?

STEVEN HODEL - April 18, 2021

While the ever growing demands of society continue to encourage the destruction of tropical forests, like in Costa Rica, there…

Slothy Sunday: Visit Costa Rica’s sloths on Earth Day!
Environment and Wildlife
7 views
Environment and Wildlife
7 views

Slothy Sunday: Visit Costa Rica’s sloths on Earth Day!

Mariana Diaz / Toucan Rescue Ranch - April 18, 2021

Happy Earth Week, everyone! As you may or may not know, Earth Day is an annual event on April 22…