Importing a Vehicle to Costa Rica: Law 9996 Explained

Costa Rica continues to attract retirees, investors, entrepreneurs, and remote workers from around the world. In recent years, the country introduced new immigration frameworks aimed at foreign income earners — most notably Law 9996, which created the Digital Nomad Visa program.

However, while certain immigration and income tax incentives exist, Costa Rica still applies substantial import taxes on most passenger vehicles.

If you are planning a relocation and considering shipping your car, it is essential to understand what current law actually provides — and what it does not.

Important Legal Disclaimer (February 2026)

This content is for general informational purposes only. It is not legal, customs, or tax advice.

Vehicle importation into Costa Rica is governed by national customs and tax regulations. Eligibility for any immigration or tax program depends on individual facts, documentation, and official determinations by Costa Rican authorities.

Always confirm current rules directly with Costa Rica’s customs authority (Dirección General de Aduanas) and consult a licensed Costa Rican customs broker or attorney before purchasing a vehicle for export.

What Law 9996 Actually Provides

Law 9996, enacted in 2021, created a temporary immigration category for remote workers earning income from foreign sources.

The law provides:

• Temporary immigration status for qualifying digital nomads

• Exemption from Costa Rican income tax on foreign‑source income

• Exemptions on import duties for telecommunications and work‑related equipment necessary for remote work

Law 9996 does not establish a general vehicle import tax exemption.

Import taxes on passenger vehicles — including import duty, Selective Consumption Tax (Impuesto Selectivo de Consumo), and VAT (IVA) — continue to apply under Costa Rica’s standard customs framework unless a separate, specific exemption applies.

Are There Any Vehicle Import Tax Exemptions in Costa Rica?

Costa Rica does provide limited and narrowly defined customs exemptions in certain cases, such as:

• Some returning Costa Rican nationals relocating household goods after extended residence abroad

• Certain diplomatic or special‑status imports

• Other highly specific legal frameworks tied to defined eligibility categories

However:

• These exemptions are not universal

• They are not automatically granted

• They require strict documentation and approval

• They are not created by Law 9996

If you believe you may qualify for a special exemption, verify eligibility directly with a licensed customs professional before shipping.

Understanding Costa Rica’s Standard Vehicle Import Taxes

Costa Rica is known for relatively high vehicle import taxation. The total tax burden may include:

• Import duty

• Selective Consumption Tax (based on vehicle type, age, and value)

• Value Added Tax (IVA)

Combined, these taxes can significantly increase the landed cost of a vehicle compared to its purchase price abroad.

Tax calculations typically depend on:

• Customs valuation methodology

• Vehicle age

• Engine type and fuel type

• CIF value (Cost + Freight)

Before scheduling shipment, request a formal tax estimate from your Costa Rican customs broker. This step helps prevent unexpected costs at the port.

Should You Import a Car or Buy Locally?

Importing a vehicle can make sense if:

• You already own the vehicle outright

• It is newer and in strong mechanical condition

• It is a model with resale demand in Costa Rica

• You understand the full tax impact in advance

In many cases, the smarter approach is comparing:

Total landed cost (vehicle + freight + taxes)
vs.
The cost of purchasing a similar vehicle locally

Running both scenarios side by side helps you make a financially sound decision.

Timing and Immigration Status Considerations

If you are relocating under:

• Digital Nomad status (Law 9996)

• Pensionado residency

• Rentista residency

• Inversionista residency

confirm:

• Whether your immigration category affects registration eligibility

• Whether additional documentation is required

• Whether your residency timeline aligns with your import timeline

Immigration status and customs clearance are handled by different authorities. Approval in one system does not automatically grant benefits in the other.

Shipping Logistics: Planning Your Vehicle Import to Costa Rica

Once you confirm that importing makes financial sense, logistics planning becomes the next priority.

Most private owners choose container service due to:

• Added protection during transit

• Predictable scheduling

• Controlled loading conditions

You can review options and request a quote through our international car shipping services page.

Key planning steps include:

• Confirming title is clear and lien‑free

• Coordinating documentation with your customs broker before departure

• Allowing sufficient time for export clearance

• Building buffer time into sailing schedules

Working backward from your relocation date is typically the safest strategy.

Allow time for:

• Vessel schedules

• Port congestion

• Customs inspections

• Administrative review

Shipping delays do not reduce tax liability, but they can increase storage or port‑related charges.

Why Professional Coordination Matters

Vehicle importation to Costa Rica requires coordination between:

• Your shipping provider

• Your customs broker

• Your immigration advisor (if applicable)

Clear communication reduces the risk of:

• Documentation discrepancies

• Unexpected tax exposure

• Clearance delays

• Additional port costs

The most successful imports are those where tax estimates and documentation are reviewed before the vehicle departs the origin port.

Final Considerations Before You Ship

Before exporting your vehicle to Costa Rica, confirm:

• The exact taxes that will apply

• The customs valuation method that will be used

• Whether your residency status creates specific requirements

• Your realistic total landed cost

Avoid making decisions based on assumptions about exemptions unless those benefits are confirmed in writing by a qualified Costa Rican professional.

Calculate Your Car Shipping Cost to Costa Rica

If you are planning to relocate and considering shipping your vehicle, start by understanding your logistics cost. Then combine that number with a professional tax estimate to evaluate your full financial exposure.