If you drive a private car, your 2027 marchamo is probably a little cheaper than last year’s. The National Insurance Institute (INS) puts the average for a private car at â‚¡208,359 (about $459), down â‚¡9,347 (about $21), or 4.3%. INS based that average on a 2018 model. Almost all of the saving comes from vehicle property tax, which drops from â‚¡167,100 to â‚¡156,054 for that car. Property tax makes up about 59% of the marchamo, so it is the first number worth checking.
Other vehicles pay more as taxis see the steepest rise, 19.87%, to â‚¡341,355 (about $752). Most of that, 89%, comes from a higher fee that taxi owners pay to Aresep, the public services regulator. Buses go up 16.32%, to â‚¡387,185 (about $853), and motorcycles rise 3.9%, to â‚¡130,556 (about $288). In both cases the main driver is mandatory insurance, which rose because those vehicles are involved in so many serious crashes.
Your property tax usually falls a little each year because the Finance Ministry lowers your vehicle’s taxable value as it ages. For cars, it spreads that loss over a 15-year useful life, counted from the model year. Sometimes the ministry’s value is still higher than what your car would actually sell for. If so, you can ask for a review. Start by looking up the fiscal value on the ministry’s AutoGestión page with your plate number.
To file online, sign in to the Oficina Virtual (OVi) in TRIBU-CR, the ministry’s tax platform. Open the Expediente section and choose the review of the fiscal value for Marchamo 2027. Explain why the value is too high and attach evidence such as listings for comparable vehicles and photos of your own. Add a signed request and submit it. The ministry reviews the case and issues a decision.
Setting up an OVi account online requires a current, new-format identity card. If yours won’t register, or you prefer to do it in person, you can file at the tax office closest to your fiscal address. The ministry has not published a deadline for reviews or said how long a decision takes. The Dec. 31 payment deadline doesn’t move, so file early. Ask the tax office whether to pay the current amount while your review is pending.
Paying after Dec. 31 costs more, and each part of the marchamo carries its own charge. Unpaid property tax builds interest at 10.67% a year from the deadline. On the average private car, that is roughly â‚¡1,390 (about $3) for every month you are late. Mandatory insurance is charged at the Central Bank’s basic passive rate, a benchmark deposit rate, plus five percentage points, prorated by the day. Unpaid municipal parking-meter charges add 2% a month, for up to 12 months. Traffic fines included in your total carry a surcharge of 36% a year.
The bigger risk is on the road. Driving without a current marchamo after Dec. 31 can bring fines under the Traffic Law, and your vehicle can be taken off the road. You can check your total at marchamo.grupoins.com or in the INS Móvil app before you pay. For the new 10-year windshield sticker, the emailed proof of payment and the optional insurance box to watch for, see our guide to paying your 2027 marchamo.





