Selling property in Costa Rica: prices, taxes, process (2026)
What your home is worth based on 97,904 live listings, what the sale costs, the taxes you'll pay and how closing before a notary works. Updated 2026-11-04.
See also: how to sell without an agent (FSBO) →
What is your home worth?
Costa Rica has no MLS, so there's no public record of closing prices and comparable sales are scarce. What can be measured is asking prices. CostaRicaRealtor.com holds the most complete Costa Rica market picture, currently 97,904 live listings, and computes the median asking price for each canton. Nationally, homes for sale list at a median $319,000 ($1,543/m²) across 78,737 listings. Pick your canton to see the median and the typical range where you are. These are asking prices from the CostaRicaRealtor.com Price Index, not an appraisal, but they tell you where the market around you is priced today.
What does it cost to sell?
The biggest cost is the commission: by market convention 5 to 6% of the price plus 13% IVA on the fee, paid by the seller. It's custom, not a legal tariff (CostaRicaRealtor.com lists your home for a 3% success fee instead; see how that works). Government charges come to roughly 2.3 to 2.4% all in: the 1.5% transfer tax (Ley 6999) plus the 0.5% registry fee (Ley 4564) and stamps, which together run about 0.8 to 0.9%. The notary charges a statutory tariff (Decreto 41457-JP): 2% on the first 11 million colones with decreasing bands after that, in practice roughly 1 to 1.5% plus IVA. Custom says the buyer picks and pays the notary, though that's negotiable. Escrow is optional and typically costs a few hundred dollars up to about $1,500.
What taxes do you pay when selling?
Two taxes matter: capital gains and the transfer tax. Capital gains tax is 15% of your gain (Ley 9635, in force since 2019). If the home is your primary residence (vivienda habitual), the gain is exempt. If you acquired the property before 1 July 2019, you can instead pay a flat 2.25% of the gross sale price, once, on the first sale of that asset (Ley 7092, Art. 31 ter). The transfer tax is 1.5% (Ley 6999), charged on the higher of the sale price or the registered fiscal value. The law splits it 50/50 between the parties, though in practice the split is negotiable. Since August 2025 it's filed through TRIBU-CR, and the notary pays it within 15 business days of signing (Ley 6999, Art. 7). If you're a non-resident seller, the buyer withholds 2.5% of the sale price at closing (Ley 7092, Art. 28 ter, since October 2025 via Form 129 in TRIBU-CR). Resident sellers face no withholding. You may see a 2% withholding for residents mentioned online: that rule was repealed before it took effect.
How does the legal process work?
Every sale closes before a notary public, who executes the transfer as a public deed (escritura pública) and registers it at the Registro Nacional. Ownership changes when the deed is registered, so the notary is the one professional you can't skip. Escrow isn't legally required, but if you use one, use a SUGEF-registered provider. That registration is an anti-money-laundering registration only: SUGEF does not vouch for the provider's solvency or guarantee your funds. Expect the buyer to run due diligence before signing: a registry study of the title, the plano catastrado (registered survey plan), the municipality's uso de suelo certificate and a water availability letter (carta de disponibilidad de agua). Having those documents ready before you list is the easiest way to shorten your closing.
Should you use an agent or sell it yourself?
Both are legal, and the difference is mostly money. The 5 to 6% commission plus IVA is market convention, not a legal tariff, and the industry is unlicensed: as of 2026 no license is required to broker property, only SUGEF registration under anti-money-laundering rules. You can sell it yourself (read the full FSBO guide) or negotiate any fee. CostaRicaRealtor.com sits in between: list your home at no cost, we put it in front of buyers searching the whole market, and you pay 3% only if we bring the buyer.
How long does it take?
From accepted offer to closing, 30 to 60 days is typical, with a due diligence window of 2 to 4 weeks inside that. These are market conventions, not statutory deadlines: your contract sets the real dates. What does drag closings out: the property is held in a corporation whose books aren't current, the seller is an unfinished estate, the home sits on maritime-zone concession land (municipal and ICT approvals add months), or the plano catastrado doesn't match what's on the ground. How long you wait for an offer depends on your canton and price band: the valuation block above shows how deep your local market is.
Is your property in the maritime zone (ZMT)?
In the maritime zone you don't sell fee-simple ownership: you assign concession rights. Every assignment needs approval from the municipality and ICT (Ley 6043, Art. 45). Foreigners with under 5 years of residency, and companies with more than 50% foreign capital, can't hold concessions (Art. 47). Budget extra months and use a notary with ZMT experience.
Is the home held in a corporation?
Many Costa Rican homes are held in an S.A. or S.R.L. and sold by transferring the shares, not the property. Since 2012 (Ley 9069) transferring a controlling stake pays the same 1.5% transfer tax, and since 2019 the gain on the shares pays the 15% capital gains tax. The buyer also inherits the company's entire history, so expect deeper due diligence, not less.
What documents do you need to sell?
Gather these before you list and your closing gets shorter:
- Up-to-date title certification (certificación literal) from the Registro Nacional
- Plano catastrado (registered survey plan) that matches the actual lot
- Uso de suelo certificate from the municipality
- Water availability letter (carta de disponibilidad de agua)
- Municipal property taxes paid up, with receipts
- Your current cédula or passport
- If corporate-held: personería jurídica, shareholder registry and up-to-date company books
- If it's a condo: the bylaws and proof HOA fees are current
Pick your canton above to get its monthly price report by email.
This page is general information, not legal or tax advice. Laws and rates change: confirm every figure with your notary before you sign. Figures verified August 2026. Prices are from the CostaRicaRealtor.com Price Index: asking prices, not closed sales.