Since 2021, all individuals or companies offering short-term rentals in Costa Rica — including foreigners — must comply with specific legal requirements.
These include:
- Registration with the Costa Rican Tourism Institute (ICT)
- Registration with the Tax Administration (Hacienda)
- Issuing electronic invoices
- Filing regular tax returns
- Requesting a Special Tax ID (NITE) if you’re not a resident
⚠️ Starting in 2026, your tax information will be automatically shared with international authorities under multilateral agreements.
👩⚖️ At ERP Lawyers, we help you register your property and comply with all legal obligations — whether you live in Costa Rica or abroad.
