Quick answer: Costa Rica vehicle import duty depends on age: roughly 52.29% for vehicles under 3 years old, 63.91% for 4–5 years, and 79.03% for 6 years or older. Those rates apply to CIF value, and further taxes stack on top cumulatively. For most people, importing a car does not make financial sense — buying locally does.
This is one of the few areas where the answer is usually simply no, and it is better to know that before the vehicle is on a ship.
How the calculation works
Step one: establish the CIF value. Cost plus insurance plus freight. Critically, customs determines the value using either your bill of sale plus shipping and insurance, or the vehicle value in the Ministry of Treasury valuation database — whichever is higher. This is the detail that undoes optimistic projections: you cannot lower the tax by agreeing a low purchase price, because the state has its own valuation and will use it if it produces more.
Step two: apply the age-based duty. Approximately 52.29%, 63.91% or 79.03% depending on whether the vehicle is under 3 years, 4–5 years, or 6 years and older.
Step three: selective consumption tax, typically between 30% and 40% depending on vehicle type and engine size.
Step four: VAT at 13%, applied to the CIF value plus the import and selective consumption taxes.
Because the taxes are cumulative — each base includes the previous layer — the effective total is considerably higher than adding the headline percentages together would suggest.
Why older is worse, not better
Counterintuitive to most North American buyers. In many countries an older vehicle attracts lower duties. Costa Rica does the opposite by design: the age-banded structure deliberately discourages importing older vehicles. So the fifteen-year-old truck you were happy to part with cheaply attracts the highest rate, applied to a valuation you do not control.
The electric vehicle exception
One genuine break. Electric and hybrid vehicles receive significant incentives under Law 9518, with reduced import duties that can make an EV cheaper to import than a comparable petrol vehicle. If you were going to import anything, this is the category where the arithmetic can actually work. Confirm current applicability and any caps with a customs broker, since incentive terms change.
What to do instead, usually
Sell at home and buy locally. Vehicle prices in Costa Rica are high precisely because of these duties, which feels like it should cancel out the advantage — but you avoid shipping, marine insurance, port handling, brokerage, the valuation risk and the delay. You also get a vehicle already registered, already inspected, and suited to local roads, with parts and service available.
The exceptions are vehicles with genuine sentimental or collector value where the owner accepts the cost as a preference rather than an investment, and EVs where the incentive changes the maths.
A worked example
Numbers make this concrete. Take a seven-year-old SUV that you could sell at home for $25,000, and assume shipping and insurance bring the CIF value to $28,000 — though remember customs will use the Treasury valuation database figure instead if it is higher, which for a recognisable model it may well be.
At seven years old the vehicle falls in the 6-years-and-older band at roughly 79.03%. Selective consumption tax of 30–40% applies depending on type and engine size. Then 13% VAT applies to the CIF value plus the import and consumption taxes already added.
Because the layers compound rather than simply summing, the total tax burden lands well above the sum of the headline percentages. Add port handling, customs brokerage, inland transport and registration, and the all-in figure to land a $25,000 vehicle can approach or exceed the cost of buying an equivalent car locally — after months of process and with no warranty.
Run this calculation with a broker before you fall in love with the idea. Most people who do run it stop there.
Why the valuation database matters more than your invoice
This is the detail that undoes the most plans. Customs uses either your bill of sale plus shipping and insurance, or the vehicle value in the Ministry of Treasury valuation database — whichever produces the higher figure.
The consequence is that you cannot manage the tax by agreeing a low price, by transferring the vehicle between family members first, or by declaring a generous assessment of its condition. The state holds its own view of what your model is worth and will apply it. Buyers who plan around a favourable declared value are planning around something that will not happen.
The electric vehicle case
The one place the arithmetic can genuinely work. Law 9518 provides incentives for electric and hybrid vehicles with reduced import duties, and the effect can be significant enough to make importing an EV cheaper than a comparable petrol vehicle.
Two caveats before relying on it. Incentive terms, caps and eligibility criteria change, so confirm the current position rather than an older article. And consider charging infrastructure for where you actually intend to live — coverage is reasonable in the Central Valley and thinner in remote coastal and mountain areas, which is precisely where the driving is hardest on a vehicle.
What to buy locally instead
Practical guidance from people who have done it: buy something common. Toyota, Nissan, Hyundai and Mitsubishi have deep parts availability and mechanics everywhere. Ground clearance matters more than you expect once you leave paved roads, and four-wheel drive is genuinely useful in the green season in most non-urban areas.
Vehicles hold value well in Costa Rica precisely because import duties keep supply tight, so a well-chosen used vehicle is not the depreciating asset it would be at home.
Frequently asked
Do residents get an import exemption?
Concessions have existed under various incentive laws, and terms and availability have changed over time. A great deal of outdated information circulates on this point specifically. Verify current applicability with a customs broker or counsel rather than relying on older articles — including this one, in a year.
Can I get a firm figure before shipping?
Yes, and you should. A customs broker can produce a written landed-cost estimate against your specific VIN, year and declared value. Do this before booking freight, not after.
How long does clearance take?
Timelines vary, and demurrage accrues daily while a vehicle sits unresolved at port. Having documentation correct in advance is what keeps this short.
Can I drive my foreign-plated car while visiting?
Temporary importation provisions exist for vehicles brought in by visitors, with time limits tied to the driver immigration status. Overstaying those limits creates a problem far easier to avoid than to fix.
Do the rates apply to motorcycles and boats too?
Different goods carry different tariff treatment and the vehicle bands described here are specific to cars. Get a classification and landed-cost estimate for the specific item.
Is there a way to import temporarily without paying duty?
Temporary importation provisions exist for vehicles brought in by visitors, tied to the driver immigration status and with defined time limits. They are not a route to keeping a vehicle permanently, and overstaying creates a problem.
What documents do I need to import?
Title, bill of sale, identification and shipping documentation at minimum, with specifics depending on origin and vehicle. A customs broker will give you the exact list — get it before shipping.
Talk it through with someone who has done it
MOFU decisions like these turn on details that vary by property, by family and by the month you file. Our team at Golden Visa Costa Rica works alongside Costa Rican counsel every week on exactly these questions, and we will tell you plainly where your situation is straightforward and where it is not. Book a private consultation to get specifics for your circumstances.
This article is general information, not legal, immigration, tax or investment advice. Costa Rican rules change and are applied to individual facts; figures cited were accurate at the time of writing and should be confirmed. Engage a qualified Costa Rican attorney and your own tax adviser before acting.