Property Tax Forms in Costa Rica
The Property Tax Law (art. 23) establishes the tax rate at 0.0025% of the recorded value of the property. I will discuss how the value is established in the next section. Most Municipal governments will collect the property tax on a trimester basis as follows:
I Trimester: January – March
II Trimester: April – June
III Trimester: July – September
IV Trimester: October – December
Most of the forms used in 86 local governments are similar to the example included below. I am also setting forth below the links to the property tax section of several local governments where you will find links to download the Municipal Property Tax Declaration Form (Declaración Sobre Impuestos de Bienes Inmuebles). If your Municipal government form is not listed below you can view the Municipal Government Contact Directory and contact them directly to request the form.
Province of San Jose
Province of Alajuela
Province of Heredia
Province of Cartago
Province of Puntarenas
Province of Guanacaste
Province of Limon
