Costa Rica’s Executive Branch has published the Executive Decree No. 44658-H in the Official Gazette on 30 September 2024, outlining the movable property tax brackets for the 2025 tax year.
It also includes revised tax brackets for motor vehicles, aircraft, vessels (recreational/fishing), and motorcycles.
Revised tax brackets for motor vehicles, aircraft, and vessels
| Amount (CRC) | Rate (%) |
| 0 – 220,000 | 23,100 CRC |
| 220,001 – 3,020,000 | 0.60 |
| 3,020,001 – 4,020, 000 | 1.80 |
| 4,020, 001 – 5,030,000 | 2.10 |
| 5,030,001 – 6,030,000 | 2.50 |
| 6,030,001 – 10,050,000 | 2.80 |
| 10,050, 001 – 13,070, 000 | 3.15 |
| Over 13,070, 000 | 3.50 |
The decree establishes a fixed tax of CRC 9,200 for vehicles classified as taxis, buses, and heavy cargo vehicles.
Revised tax brackets for motorcycles
| Amount (CRC) | Rate (%) |
| 0 – 1,760,000 | 3,000 CRC |
| 1,760,001 – 2,210,000 | 0.25 |
| 2,210,001 – 4,020,000 | 0.50 |
| 4,020, 001 – 7,040,000 | 0.75 |
| 7,040,001 – 10,050,000 | 1.00 |
| Over 10,050, 000 – | 1.25 |
The updated tax brackets will be effective for the fiscal period from 1 January 2025 to 31 December 2025.
