A month in Costa Rica

Ley 9742 of 2019 covers the rental of homes, apartments, villas and rooms to tourists for no less than 24 hours and no more than one year, so a month in a holiday rental falls inside it. In a legal advisory of February 2024 the ICT said the rights and duties of guest and host in those stays are the ones in Ley 9742, not those of the urban lease law, Ley 7527, which itself excludes seasonal rentals of tourist homes in zones the ICT has qualified.

Under Ley 9742 the guest has the right to full information on price and conditions before booking, to proof of the terms and the payment, and to complain to the ICT. The guest keeps the house and condominium rules, pays as agreed, leaves on the agreed date and answers for damage.

No reputable source on monthly rents, deposits or utilities in Costa Rica was found, so this guide gives no figures. The tax is known: lodging carries the 13% IVA, and tourism businesses registered with the ICT have charged the full rate since 1 July 2023.

The Ministry of Finance exempts a residential lease, rent for property used only as housing, when the monthly rent is at or below 1.5 base salaries, and taxes the whole rent above that. A month in a holiday rental is tourist lodging under Ley 9742; whether a long booking can count as a housing lease for IVA was not verified as of September 2026.

Hosts must issue an itemised digital invoice, and a platform that takes the payment must withhold and pay the taxes due. Costa Rica was not on Airbnb's list of places where it collects taxes for hosts on 27 September 2026, so ask whether the monthly price includes IVA.

EU, UK and US passport holders are in the first group of Costa Rica's visa rules: no visa and a stay of up to 180 days, with the immigration officer deciding the length at entry. A stay granted for 90 days or more cannot be extended; a shorter one can be extended once, up to 90 days in all.

At entry visitors need a return or onward ticket and may be asked for proof of at least USD 100 for each month of the stay. The ICT advises carrying a copy of the passport with the entry stamp. UK advice says overstaying can bring a fine of USD 100 for each month and refusal of future entry, and the immigration guidelines allow tourists no paid work.

Tamarindo, the largest developed beach town in Guanacaste, is popular with digital nomads and expatriates and lies about 64 km by road from Liberia airport. San José suits a month of city life close to SJO, with the plate restriction in mind for anyone keeping a car.

Santa Teresa suits a quiet month for surfers, on dirt roads that turn muddy in the rainy season. La Fortuna and Monteverde suit a slower month inland. These choices are editorial.

Airbnb calls a reservation of 28 nights or more a monthly stay. It charges the first month up front and releases it to the host 24 hours after check-in, then charges each later month 10 days in advance, and the price is locked in at the start. A long-term cancellation policy applies: the first payment may be non-refundable, and once the stay has started the following month is non-refundable.

A car kept in San José for a month meets the plate restriction every week: it may not enter the capital on the weekday set by the last digit of its plate. Via GetCar, rental companies charge unpaid fines to the customer's card, and some beach and rural areas can be reached only by four-wheel drive, above all in the rainy season.

Comparing monthly prices without IVA. Ask whether the 13% is included.

Staying past the date the officer grants. It can be less than 180 days, and UK advice puts the overstay fine at USD 100 a month.

Keeping a car in San José without checking its plate. The restriction bars it from the capital on one weekday each week.

Paying outside the platform without an invoice. Ley 9742 requires the host to issue an itemised digital invoice.