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