2026 Guide: How to Comply with Costa Rica's Tax Authority (Hacienda) and ICT if You Have an Airbnb Property

The End of "Invisible Informality": Why 2026 Changes Everything

For years, thousands of property owners in Costa Rica rented out their homes, apartments, and villas through Airbnb, Booking.com, and VRBO without registering with Hacienda or the ICT. It was not a secret, but there was no active enforcement. That era is over.

Starting in 2026, Costa Rica formally activates automatic information exchange mechanisms with the OECD (Organisation for Economic Co-operation and Development). This means Airbnb, Booking.com, Vrbo, and all digital platforms are legally required to report every Costa Rican host's income to Hacienda. This is not a social media rumor: it is already in effect through Resolution MH-DGT-RES-0025-2024 and the TRIBU-CR portal.

At the same time, Law 9742 (the Framework Law for the Regulation of Non-Traditional Lodging) is in force and establishes clear registration, invoicing, and tax obligations for anyone who rents their property for less than one year.

If your property is on Airbnb and you are not up to date, this article is for you.

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What Is Law 9742 and Who Does It Apply To?

Law No. 9742, commonly known as the Non-Traditional Lodging Law, was created specifically to regulate the rental of homes, apartments, villas, chalets, bungalows, and any type of accommodation offered through digital platforms.

It applies if:

• You rent your property (or a room) for periods of 24 hours to less than one year
• You do so through Airbnb, Booking.com, VRBO, Facebook Marketplace, or other platforms
• Or even if you do it directly without a platform

It does not matter if it is your primary home, a second property, or if you only rent on some weekends. If you receive short-stay guests, the law applies to you.

The 3 Main Obligations for Property Owners (Article 8)

1. Register with the ICT as a non-traditional lodging service provider
2. Register with the General Directorate of Taxation (Hacienda) as a taxpayer
3. Issue electronic invoices itemized for each service provided

Failing to meet any of these three obligations has legal and financial consequences.

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Mandatory ICT Registration: It Is Not Just for Hotels

Many people believe the ICT (Costa Rican Tourism Institute) only regulates formal hotels. Wrong. Law 9742 created a Registry of Non-Traditional Lodging Providers that includes any property owner who rents through digital platforms.

The registration is digital and streamlined, specifically designed for individual property owners. Benefits of registering include:

• Access to the ICT Sustainable Tourism Certificate (CST)
• Eligibility for official tourism promotion activities
• Legal protection in case of disputes with guests
• Ability to appear in official directories that some international tour operators require

The ICT periodically sends this registry to the General Directorate of Taxation. If you appear on platforms but not in the ICT registry, Hacienda knows.

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Hacienda and the TRIBU-CR Portal: The Two Taxes You Must Pay

This is the part that causes the most confusion. In Costa Rica, as an Airbnb host, there are two different taxes you must manage:

1. Accommodation VAT: 13%

Short-term tourist lodging services (less than 30 days) are subject to the Value Added Tax (VAT) at 13%. This tax:

• Is charged on the price the guest pays (the gross amount, not what you receive after Airbnb commissions)
• Must be declared and paid monthly to Hacienda
• Must appear itemized on your electronic invoice

Frequently asked question: "If Airbnb already charges VAT to the guest, do I have to pay another one?"

Yes. There are two different VATs: the VAT Airbnb charges the guest for its platform service fee (which Airbnb remits to Hacienda), and the VAT on the lodging service itself, which belongs to the property owner. These are different concepts and both must be declared.

2. Real Estate Capital Income Tax: Effective Rate of 12.75%

Rental income is also subject to the Real Estate Capital Income Tax. Here is how it works:

• The nominal rate is 15% on net income
• The law automatically assumes 15% in expenses without needing to prove them
• This results in an effective rate of 12.75% on gross income (15% x 85%)
• It applies to the total amount paid by the guest, not what you receive in your bank account

Frequently asked question: "Should I invoice the total amount the guest pays or what I receive in the bank?"

The gross amount before commissions. Airbnb commissions are a deductible expense for you, not a reduction of the tax base. You invoice the full nightly price and can then deduct the commission as a service expense.

The TRIBU-CR Portal

Hacienda launched the TRIBU-CR portal specifically to regularize non-traditional lodging hosts. Through this portal:

• You can register as a taxpayer (even with a NITE if you are a foreigner without a local ID)
• You declare and pay VAT monthly
• You declare Real Estate Capital Income Tax
• Platforms like Airbnb report your income directly

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Comparison Table: Registered vs. Unregistered

Situation	Registered	Unregistered
Statute of limitations	4 years	10 years
Penalty for non-filing	1% monthly surcharge (Art. 57)	Base fine + retroactive surcharges
Late interest	From date of omission	Back up to 10 years
Criminal penalty	Unlikely if you regularize	Possible if there is intent
Access to ICT benefits	Yes	No
Active electronic invoice	Yes	No
Reputation with tour operators	Protected	At risk
Exposure under 2026 OECD exchange	Low risk	High risk

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The Big Fear: Retroactivity

This is the point that worries hosts the most, and with good reason.

Costa Rica's Tax Code establishes two statutes of limitations:

• If you are registered as a taxpayer: Hacienda can review up to 4 years back
• If you are a non-filer (never registered): Hacienda can review up to 10 years back

This means that if you started renting on Airbnb in 2016 and never registered, Hacienda could in theory collect VAT and Capital Income Tax for all those years, plus surcharges and interest under Article 57 of the Tax Code.

Late payment surcharges are 1% per month on the unpaid tax. Over 10 years, that can double or triple the original debt.

What Do Specialists Recommend?

The unanimous recommendation from accountants specializing in Costa Rican tourism is to register as soon as possible. When registering, you can negotiate with Hacienda for voluntary regularization, which typically results in more favorable conditions than an official audit.

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Electronic Invoice 4.4: Manual XML Is History

Since 2024, the Ministry of Finance updated the electronic receipt scheme to version 4.4, which introduces important changes for non-traditional lodging hosts:

What Changes with Version 4.4?

• New mandatory fields to identify the type of tourist service
• Mandatory itemization of VAT by rate (13% for tourist accommodation)
• Greater cross-checking between issued invoices and amounts declared on platforms
• Stricter recipient identification (NITE for foreigners, national ID for locals)

When Do I Issue the Invoice?

You must issue an electronic invoice for each booking, at the time of check-out or payment (whichever comes first). The invoice must include:

• Guest name or identification
• Service description ("Tourist lodging X nights")
• Gross amount (what the guest paid)
• 13% VAT itemized
• Check-in and check-out dates

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What If You Are a Foreign Owner?

Many properties in Costa Rica are owned by foreigners who do not have a Costa Rican ID. This does not exempt you from tax obligations.

The NITE (Tax Identification Number for Foreigners)

The NITE is the equivalent of a tax ID for foreigners in Costa Rica. You can obtain it at the General Directorate of Taxation with your passport and proof of property ownership. Once you have a NITE, you can:

• Register as a taxpayer with Hacienda
• Obtain electronic invoice credentials
• Declare and pay your taxes through TRIBU-CR
• Register with the ICT

Not having a NITE is not a valid excuse for non-compliance. The OECD information exchange applies equally to Costa Rican residents and foreign owners.

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Step-by-Step: How to Regularize Your Airbnb in Costa Rica

Step 1: Get Your NITE (if you are a foreigner)

Go to a Hacienda office with your passport, property deed, and fill out form D-140.

Step 2: Register with the ICT

Access the ICT digital portal and complete the Non-Traditional Lodging Provider registration.

Step 3: Register with Hacienda (TRIBU-CR)

Access tribu.hacienda.go.cr with your ID or NITE and register as a taxpayer in the non-traditional lodging category.

Step 4: Activate Your Electronic Invoice

Contract an authorized electronic invoice provider (like TAP-IA) and configure automatic issuance for each checkout.

Step 5: Make Your Monthly Declarations

Every month, declare and pay the 13% VAT on your lodging income. Every quarter or year, declare the Real Estate Capital Income Tax.

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How TAP-IA Automates All of This

TAP-IA was designed specifically for tourism operators in Costa Rica, including small Airbnb and vacation rental hosts. The platform:

• Automatically generates electronic invoice 4.4 at checkout — no manual work
• Calculates and itemizes 13% VAT on each booking
• Sends the invoice to Hacienda in real time and to the guest by email
• Generates monthly reports ready for your VAT declaration
• Supports NITE for foreign property owners
• Integrates with your Airbnb and Booking.com calendar to sync checkouts automatically

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Conclusion: Register, Invoice, and Sleep Soundly

2026 marks a turning point for vacation rental hosts in Costa Rica. The OECD information exchange is already in effect. Hacienda has your income data from Airbnb, Booking.com, and VRBO.

The good news is that regularizing is simpler than most people think, and platforms like TAP-IA make tax compliance almost automatic. The cost of staying outside the system — fines, retroactive surcharges, and legal risk — far outweighs the cost of doing things right.

If you have questions about how to regularize your Airbnb property in Costa Rica or how TAP-IA can automate your electronic invoicing, contact us via WhatsApp or try the platform free.