The ICT framework: Law 9742 and lodging registration
Costa Rica's tourism lodging rules sit under Law 9742 and ICT (Instituto Costarricense de Turismo) regulations. If you offer stays under 30 days — Airbnb, Vrbo, direct bookings — you are operating a lodging service, not a long-term lease.
ICT expects hosts to register the lodging activity. Registration ties your property to a tourism inventory record and is the starting point for operating legally. Rules evolve — verify current ICT checklists before you open the calendar.
- Short stays (typically under 30 days) = lodging / STR, not exempt residential rent.
- ICT registration is separate from Hacienda tax registration — you need both.
- Platforms do not replace your obligation to register and file.
NITE: your Hacienda tax ID for STR income
A NITE (Número de Identificación Tributaria Especial) is the tax identification Hacienda assigns so you can invoice, collect VAT, and report rental income. Without it you cannot properly issue compliant lodging invoices or remit IVA.
Most owners register through a contador after ICT lodging registration. If you hold the property in a corporation (S.R.L. or S.A.), the entity — not just you personally — needs its tax profile aligned with the rental activity.
What is a NITE number? Think of it as the host's tax ID for charging and remitting on short stays — the bridge between your booking revenue and Hacienda's monthly VAT filings.
13% IVA on every short stay
Lodging is a taxable service: 13% IVA (VAT) applies to the guest's stay. You collect it (or build it into your nightly rate), issue proper invoices, and remit monthly to Hacienda.
IVA is not optional because the guest is foreign, paid through Airbnb, or stayed only a week. Model IVA as a first-class line item in your net-yield math — it comes out of revenue, not on top of a fantasy gross.
- Filing cadence: monthly IVA declarations are standard — your contador sets exact due dates.
- Keep invoices aligned with platform payouts for audit defense.
- Mixed use (owner weeks + rental) needs clean calendar and revenue splits.
Income tax: flat gross vs profit regime
Rental income is also subject to income tax. Most small STR operators choose between two paths — verify current Hacienda schedules with a contador before you elect:
- Flat regime on gross — commonly cited around 15% on gross rental income with no deductions. Simple, predictable, often used when real operating expenses are modest or record-keeping is light.
- Profit regime — tax on net profit after deductible expenses (management, maintenance, depreciation, etc.). Can win when opex is high and books are clean — but filing burden is heavier.
We do not invent 2026 rate tables here. Schedules and thresholds change; a contador runs the comparison on your actual gross, expenses, and structure.
Does Airbnb report to Hacienda? Platforms may share data under Costa Rican law and international reporting norms — never assume cashless platform payouts are invisible. Unregistered hosts carry rising enforcement risk as Hacienda cross-matches lodging activity.
SRL / corporation: structure costs beyond income tax
Many foreign buyers hold Gold Coast property in an S.R.L. (limited liability company) or S.A. Liability separation and cleaner STR administration are the usual reasons — not tax magic.
- Annual impuesto a personas jurídicas (corporate entity tax) — budget this every year; amount depends on entity type and declared capital (verify current Hacienda tables).
- Corporate timbre and registered-agent costs.
- Accounting and monthly VAT filing fees — typically far more than the entity tax itself.
Should foreigners use an SRL? Often yes for liability and rental ops, but a sole-owner S.R.L. that adds cost without clean books is worse than direct title plus good accounting. Match structure to how you will actually operate and exit.
Enforcement risk and what happens if you skip registration
Hacienda has tightened compliance on STR income — cross-checks with ICT lodging registries, platform data, and invoice patterns. Operating without NITE/IVA registration exposes you to back assessments, penalties, and interest.
What happens if you don't register? Best case: you scramble to regularize before a sale or audit. Worst case: accumulated IVA and income tax plus fines — and a buyer's attorney discovers the gap during due diligence.
Income structure matters: personal ownership vs corporation changes who files, how you invoice, and how a future buyer inherits tax history. Clean books from day one protect resale.
This section is general information only — not legal or tax advice. Pair a Costa Rican contador with a cross-border advisor if you are US- or Canadian-tax resident.
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Net after fees and VAT — not the loud gross number.
Model net-of-tax returns in the calculatorFrequently asked questions
What is a NITE number?
NITE (Número de Identificación Tributaria Especial) is the tax ID Hacienda assigns so STR hosts can invoice lodging services, collect 13% IVA, and file monthly VAT. You typically obtain it through a contador after registering the lodging activity with ICT.
What is Law 9742?
Law 9742 is Costa Rica's framework for tourism lodging and related services. It situates short-term rentals under ICT oversight — registration, inventory, and operating rules — alongside Hacienda's tax requirements for VAT and income on stays under 30 days.
Do you pay tax on Airbnb in Costa Rica?
Yes. Short-term stays are subject to 13% IVA and income tax (commonly the flat gross regime around 15% or the profit regime with deductions). Non-resident owners are taxed on Costa Rica-source rental income — residency elsewhere does not exempt you.
Does Airbnb report to Hacienda?
Do not assume platform payouts stay off Hacienda's radar. Costa Rican law and platform compliance programs increasingly align lodging data with tax authorities. Register, invoice, and file — do not rely on anonymity.
Should foreigners use an SRL?
Many foreign owners use an S.R.L. or S.A. for liability separation and cleaner STR administration. It adds annual entity tax (impuesto a personas jurídicas), accounting cost, and filing duty. Whether it beats personal title depends on your operation, exit plan, and cross-border tax picture — ask an attorney and contador.
What happens if you don't register?
You risk ICT non-compliance, inability to issue valid invoices, accumulated IVA and income-tax exposure, penalties, and due-diligence surprises at sale. Hacienda enforcement on STR income has intensified — regularize early with a contador.
How often do STR hosts file taxes in Costa Rica?
IVA is typically declared monthly. Income tax follows the annual calendar with provisional payments depending on regime and entity type. A contador sets your exact deadlines after NITE registration.
Is this guide tax advice?
No. This is general information for planning and calculator inputs. Confirm registration steps, rates, and elections with a licensed Costa Rican contador and attorney — and cross-border tax counsel if you are US- or Canadian-resident.
Written by Patrick Beland
STR expert and investor — software developer, house flipper, former realtor in Canada, and short-term rental investor across Canada and Costa Rica, now based in Playas del Coco. I write from my own books, not a brochure. About
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