Guide: Tourist Accommodation in Costa Rica

Published on March 25, 2026 and written by Cyril Jarnias

Costa Rica, with its exceptional biodiversity and breathtaking landscapes, has become a sought-after destination for travelers worldwide, and many are eager to explore the opportunities in tourist accommodation in this enchanting country.

However, before embarking on this venture, it is essential to understand the specific regulations imposed by the Costa Rican government on hoteliers and short-term rental property owners.

From obtaining the necessary licenses to aligning with stringent environmental standards, this article reveals the crucial steps to establish a legal and environmentally respectful accommodation, while highlighting the unique challenges and benefits that come with this undertaking.

Understanding Regulations for Short-Term Rentals in Costa Rica

Types of Licenses and Registrations Required for Short-Term Rentals in Costa Rica

Procedure	Competent Authority	Description
Registration with the ICT	Costa Rican Tourism Institute (ICT)	Mandatory registration. Allows for legal operation, access to official promotion, and obtaining sustainability certification. Application to be completed online, with detailed information about the property and operator.
Municipal Operating Permit	Local Municipality	Required for each rental property. Requires compliance with zoning, up-to-date property taxes, and submission of an application file. Possible inspections for compliance and safety.
Health Permit	Ministry of Health	Certification that the lodging meets hygiene, safety, and accessibility standards (notably Law 7600 for accessibility for persons with disabilities).
Tax Identification Number (NITE)	Tax Administration (Hacienda)	Mandatory for all, including non-residents. Allows for the declaration and electronic invoicing of rental income.

Main Tax Laws and Reporting Obligations

• VAT (13%): Applicable to each short-term rental, to be invoiced to the tenant.
• Periodic Income Declaration: Obligation to declare rental income to the tax administration.
• Electronic Invoicing: Mandatory use of a state-recognized electronic invoicing system.
• Automatic Exchange of Tax Information: Since 2026, automatic reporting of income to authorities, including for non-residents.

Safety and Health Standards to Comply With

• Compliance with the local Building Code (fire safety, electrical and gas installations up to code).
• Sanitary standards: cleanliness, waste management, pest prevention.
• Accessibility: compliance with Law 7600 (accessibility for persons with reduced mobility), especially for new constructions or major renovations.

Restrictions on Rental Duration

There is no nationally imposed minimum or maximum duration for short-term rentals, but some municipalities may impose specific restrictions based on zoning or local regulations.

Short-term rentals are permitted in residential zones, subject to compliance with administrative formalities.

Applicable Environmental Regulations

• Compliance with local regulations on water, energy, and waste management.
• Obligation not to harm wildlife, flora, or protected areas (especially in zones near national parks or coastal areas).
• The Tourism Sustainability Certification (CST) issued by the ICT values eco-friendly practices (waste sorting, energy savings, etc.).

Competent Authorities and Organizations

Authority or Organization	Main Role
Costa Rican Tourism Institute (ICT)	Registration, promotion, certification, control of accommodations.
Local Municipality	Issuance of operating permit, zoning control, collection of property tax.
Tax Administration (Hacienda)	Taxation, tax collection, control of declarations and invoices.
Ministry of Health	Health control, issuance of hygiene compliance permit.

Resources for Obtaining Legal or Administrative Advice

• Law firms specialized in real estate and tax law in Costa Rica.
• Local accountants for managing tax obligations and electronic invoicing.
• ICT support services for registration and certification.
• Professional associations in the tourism and short-term rental sector.

Key Takeaways

• All procedures are mandatory, even for foreign or non-resident owners.
• Non-compliance with these obligations can lead to administrative closure, fines, or tax prosecution.
• Access to specialized advice is highly recommended to secure the launch of any short-term rental activity in Costa Rica.

Main Steps to Comply with Legal Requirements

Essential Steps for Legal Compliance of a Tourist Accommodation in Costa Rica

Step	Estimated Time	Required Documents	Agencies/Useful Resources
Registration with the ICT (Instituto Costarricense de Turismo)	2 to 4 weeks	Registration form, proof of ownership or lease agreement, business plan, copy of passport or cédula, site plans	ICT, local chambers of commerce
Obtaining the Municipal Operating Permit	1 to 2 months	ICT certificate, land use permit, approved plans, safety compliance certificate, copy of RUT (tax registry), payment of municipal fees	Municipality (Municipalidad), licensed architect
Compliance with Safety and Health Standards	Variable (often 1 to 2 months, depending on work)	Fire inspection report, sanitary certificates (potable water, waste management), maintenance certificates for electrical/gas installations	Ministry of Health, Fire Department (Cuerpo de Bomberos), engineer or architect
Tax Obligations (Registration and Compliance)	1 to 2 weeks	Registration with the Single Tax Registry (RUT), activity declaration, opening a local bank account, monthly and annual VAT and corporate tax declarations	Ministry of Finance (Hacienda), local tax advisor, chamber of commerce
Adherence to Environmental Regulations	2 to 6 weeks	Environmental permits for wastewater, waste, noise management, environmental impact statement for certain projects	MINAE (Ministry of Environment and Energy), SETENA (National Environmental Technical Secretariat)
Participation in Classification/Labeling Programs (optional but recommended)	2 to 6 months	Complete application file per label (e.g., CST), proof of environmental and social commitment, external audits	ICT, certification entities (e.g., Certification for Sustainable Tourism – CST)

List of Procedures and Practical Tips:

• Consult with the ICT before any procedure to obtain the complete list of documents and verify project eligibility.
• Verify the zoning of the land with the municipality (tourist use permitted).
• Anticipate administrative delays by gathering all documents in advance and seeking assistance from a local lawyer specialized in tourism law.
• Have plans drawn up by a licensed architect to meet safety and accessibility standards.
• Consult the Ministry of Health for sanitary standards (water management, kitchen, bedrooms, etc.).
• Register with the tax administration to obtain the RUT and comply with reporting obligations (VAT, corporate tax, municipal taxes).
• Comply with environmental standards (wastewater treatment, waste management, energy savings) and consult MINAE/SETENA if the project is in a sensitive area.
• Consider CST certification to highlight sustainable practices and improve the establishment’s visibility.
• Keep copies of all documents and receipts to facilitate inspections and permit renewals.
• Connect with professional associations (e.g., Cámara Costarricense de Hoteles) to benefit from support and regulatory monitoring.

Support Agencies and Resources:

• ICT (Instituto Costarricense de Turismo): information, registration, labeling programs.
• Municipalidad (Municipality): issuance of operating permit, urban planning control.
• Ministerio de Salud (Ministry of Health): sanitary standards, inspections.
• Ministerio de Hacienda (Ministry of Finance): tax obligations, RUT.
• MINAE/SETENA: environment, special permits.
• Cuerpo de Bomberos (Fire Department): fire standards.
• Chambers of commerce and sectoral associations: advice and support.

Practical Tips:

• Plan for official translations of all foreign documents.
• Use the services of a local manager or specialized lawyer to expedite procedures.
• Regularly consult official websites for regulatory updates.
• Document each step of the process to respond quickly to any audit or inspection request.

To maximize your chances of administrative success, it is recommended to initiate procedures at least 6 to 8 months before the effective opening of the establishment.

Examples of Frequently Requested Documents:

• Copy of property title or lease agreement
• Owner/operator identification document
• Cadastral map and architectural plans
• Compliance certificates (fire, sanitary, environmental)
• Proof of payment of municipal taxes
• Tax declarations (VAT, corporate tax)
• RUT registration certificate
• Labeling application file (if applicable)

Local Resources to Solicit:

• Regional ICT offices
• Municipalities (Municipalidades)
• Law firms specialized in tourism law
• Local accountants and tax advisors
• Professional associations in the hotel and tourism sector

Remember: each municipality or region may require additional procedures or documents depending on the location and size of the establishment.

Tips for Expatriates Wishing to Become Tourist Hosts

Practical Tips for Expatriates Wishing to Become Tourist Hosts in Costa Rica

To legally operate a tourist rental activity in Costa Rica, it is imperative to comply with a strict regulatory framework, both at the national and local levels. Here are the essential steps and tips:

Procedure	Description	Practical Notes
Business Registration	Creation of a local company or individual registration.	Facilitates opening a bank account and tax management.
Registration with the ICT	Mandatory registration with the Costa Rican Tourism Institute (ICT).	Law No. 9742, Decree No. 43154 since 2021.
Tax Permits	Registration with the Tax Administration (Hacienda) to obtain a tax number.	Mandatory for all, including foreign owners.
Obtaining the NITE	Special Identification Number for Foreigners.	Essential for non-residents.
Electronic Invoicing	Use of an approved electronic invoicing system.	All transactions must be recorded.
Regular Tax Declarations	Periodic declaration of rental income and payment of VAT (13%).	Strict adherence to tax deadlines.

Local and National Regulations to Respect

• Tax Legislation: Tourist rental income is subject to VAT and must be declared.
• Registration with the ICT: Any formal tourist activity requires official registration.
• Compliance with Zoning Laws: Verify that the property is located in a zone permitting short-term rentals; some municipalities impose restrictions or additional obligations (e.g., safety standards, parking, noise).
• Compliance with Community Rules: Some communities or condominiums have internal regulations concerning short-term rentals. Always obtain written agreement from the homeowners’ association or local administration.

Tips for Local Integration and Success

• Learn Spanish: Even a basic level facilitates procedures and interactions with the community.
• Participate in Local Life: Taking part in community events and respecting customs builds trust and reputation.
• Surround Yourself with Local Experts: Lawyers, accountants, and real estate agents specialized in tourism are invaluable for avoiding administrative errors.
• Transparency and Respect: Display clear rules for tenants, respect neighborhood tranquility, and act as a mediator in case of conflict.

Tips for Competitive and Attractive Pricing

• Analyze local competition on platforms like Airbnb, Booking, and VRBO.
• Adapt prices based on seasonality: high season (December-April) = higher prices, low season (May-November) = special offers or discounts.
• Offer differentiating services (local breakfast, authentic experiences, airport transfers).
• Regularly update listings to reflect trends and adjust prices based on occupancy.
• Offer flexible stays (nightly, weekly) to maximize occupancy rate.

List of Key Points Not to Overlook

• Obtain legal residency if the activity becomes primary.
• Plan for liability insurance adapted to tourist rentals.
• Comply with data protection legislation for clients.
• Maintain awareness of evolving local and national laws (frequent changes in the Costa Rican tourism sector).
• Develop a professional network (other hosts, service providers, local guides).

Respecting regulations, understanding the local culture, and adapting to the market are the pillars of success for any expatriate wishing to become a tourist host in Costa Rica.