Luxury Home Tax Costa Rica: Costa Rica’s Solidarity Tax for the Strengthening of Housing Programs (Impuesto Solidario para el Fortalecimiento de Programas de Vivienda) was established under Law # 8683. Commonly known as Luxury Home Tax, it applies to houses, condominiums and apartments with a construction/building value exceeding an exempt amount determined by the Tax Office.

The obligation to file and pay this tax falls to homeowners effective January 1 of the applicable year.

The next Luxury Home
Tax filing deadline is
January 15, 2019.

The tax amount payable is based on the declared construction value of your property. In addition to the primary home building itself, this includes associated facilities such as palapas, swimming pools, perimeter walls, internal roadways and sport courts.

For assistance in determining the construction value to declare, The Manual of Unitary Base Values for Constructive

Typology and a related tool are available from the Tax Office at

If the property construction value you have determined exceeds the exempt amount for that tax year, another step is necessary. You must calculate the value of the associated land, following Tax Office parameters, and add it to the construction. The sum of these amounts is the total property value to be declared.

Non-exempt homeowners are required to pay the applicable tax amount every year, and must file this declaration form every three years: D-179 “Formulario Único de Inscripción, Declaración y Pago Impuesto Solidario para el Fortalecimiento de Programas de Vivienda, Ley 8683.” The form and relevant details are available online at or visit

Although these online resources are designed for taxpayers to complete the property value calculations and declaration forms on their own, it may be a good idea to seek help from someone with expertise or experience. For Tax Office locations and contact information, visit

The Luxury Home Tax exempt amount is adjusted each year by the Tax Office. For 2018, the exempt amount is 129,000,000 colones, or approximately US$230,000.


The next Luxury Home Tax filing deadline is January 15, 2019. Parameters for the following tax year will be published by the Tax Office in late December.

Amounts payable are determined on a sliding scale as shown in the chart at left. Rates range from 0.25 and 0.55 percent extra, depending on your home’s construction value. The tax office will calculate the exact amount for you.

Professional legal and/or accounting advice is strongly recommended to ensure compliance with Luxury Home Tax requirements and avoid fines and penalties.

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