New Tax Reporting Rules for Airbnb and Digital Rentals in Costa Rica (Effective 2025)

New Tax Reporting Rules for Airbnb and Digital Rentals in Costa Rica (Effective 2025)

Under Resolution MH-DGT-RES-0025-2024, any digital platform that lists or processes payments for short-term rentals must verify the information of their hosts and submit an annual report to the Tax Administration.

In practice, this means platforms will begin asking you to confirm or update your personal and property details. They’ll also cross-check that information against public records to make sure everything lines up.

For property owners and hosts, it’s important to understand what this regulation involves and how to stay compliant.

Why this matters and how can it affect you:

Costa Rica’s Tax Administration has formalized new reporting duties for “Digital Platform Operators” (think Airbnb-style marketplaces and listing/payment platforms). These operators must collect, validate, and report specific data about reportable sellers (hosts/owners who rent property) each year. Failure to report can trigger fines of 2% of the prior year’s gross income, with a minimum of 3 and a maximum of 100 base salaries. If the missing info is filed within 3 days after the deadline, the fine may be reduced by 75%.

What Changed?

• Before: Hosts and property managers simply had to register and declare taxes on their own, and many slipped under the radar.
• Now: Platforms themselves must verify and report your information directly to the Tax Administration. Non-compliance is no longer invisible.

You count as a reportable seller if you meet any of these conditions: a) you reside in Costa Rica or a reportable jurisdiction, b) you rent out real estate located in Costa Rica, and/or c) you receive payments in Costa Rica or a reportable jurisdiction for those rentals. Platforms that are Costa Rican tax residents, incorporated or managed from Costa Rica, or that facilitate rentals in Costa Rica are within scope of these new duties. 

What does platforms must collect from you:

Platforms will request and verify at least the following from hosts and property managers:

• Full legal name and primary address
• Costa Rican taxpayer ID (NITE/DTI)
• Date of birth (individuals) or registration date (companies)
• Property details. All information must be consistent with the National Registry.

This information must be reported by the platforms to the Tax Administration by January 31 of the year after the activity occurred (i.e., 2025 activity reported by January 31, 2026).

Information related to a reportable seller will not be shared with the Costa Rican Tax Administration or the seller if the Reporting Platform Operator has obtained sufficient assurance that another platform is fulfilling the reporting obligations.

How this fits with your existing obligations:

These platform reports do not replace your ordinary duties as a host or owner. You still need to:

a. Register with the Tax Administration (as individual or entity) for short-term rental activities.

Every host or owner offering short-term stays in Costa Rica must register with the Tax Administration (Ministerio de Hacienda) as a taxpayer and activate the correct economic activity (short term rentals) in the virtual platform using the D-140 registration form. This applies to both individuals and companies. From registration onward, you are required to issue electronic invoices, maintain income and expense records, file monthly VAT returns where applicable, submit the annual income tax return, and pay your taxes accordingly.

b. Align with municipal licensing rules and any ICT requirements that apply to your rental model.

Short term rentals must register with the Costa Rican Tourism Institute (ICT) in the Non-Traditional Rental Registry before operating; the filing is completed online and ICT issues an inscription resolution and user code. Operating without registering, or failing to keep your record updated within one month of any change, constitutes illegal operation under the framework law. ICT maintains a public, searchable registry and shares the data electronically with the Tax Administration for enforcement and tax control.

Additionally, depending on the canton, your activity may be treated as a commercial service that requires a municipal business license (“patente”). Where applicable, you must obtain the patente from the local municipality before operating or advertising, and keep it current. Operating without a patente where one is required can lead to local fines, closures, or enforcement actions, so confirm the rules with your specific municipality.

c. Use compliant contracts (e.g., guest agreements, liability waivers) and keep clear revenue records.

Quatro Legal is here to help you stay compliant, protected, and informed.

We offer the following services to help you either meet regulatory requirements or get started in the market:

• Compliance with the Costa Rican Tourism Board (ICT).
• Registration with the Tax Agency for short-term rentals.
• Waiver of liability drafting.
• Guidance on applicable rules and regulations.
• Drafting of short-term rental agreements.
• Assistance in obtaining a municipal commercial license. 

If you found this information useful or need further guidance, contact Lourdes Andrea Vega Salas at lsv@quatro.legal for expert legal advice.

Disclaimer: The information provided in this blog post is for general informational purposes only and is not intended to constitute legal advice. While we strive to ensure the accuracy and timeliness of the content, laws and regulations are subject to change. For the most accurate and up-to-date information, please contact our office directly. Some images may be AI generated.