Published · September 21, 2026
Costa Rica Just Ended the “2 Cars Tax-Free” Perk — Here’s What Imports Cost Now (and How Brokers Still Save You Money)
If you’re moving to Tamarindo and thought you could bring two cars and a houseful of stuff tax-free, that special deal mostly ended in July 2026.
For about five years, Costa Rica had a residency law (Law 9996) that let many investors, rentiers, and retirees bring in household goods once and up to two personal vehicles without paying the usual import taxes. That sweetener had an expiration date.
What changed (simple version)
Think of it like a limited-time coupon.
- If you applied for residency on or before about July 14, 2026: you may still get that coupon later — even if Immigration approved you after the deadline. What usually matters is when you filed, not when they finished paperwork.
- If you’re applying after that date: the coupon is gone. You’ll pay normal Costa Rica import taxes on cars and most household shipments.
This is plain-English info for planning, not legal advice. Always check your case with a Costa Rican attorney and a licensed customs broker before you ship.
How car taxes work (no scary acronyms)
When you import a car without that special residency perk, Costa Rica doesn’t tax only the price you paid. They tax a bigger number called roughly:
Car price + shipping + insurance (that total is what people call CIF).
Then several taxes stack on top of that total. In everyday terms:
- 1.
Import duty — a base tax on bringing the car in (often small to moderate, depending on the car).
- 2.
“Luxury / consumption” tax — an extra tax that often hits harder on bigger engines.
- 3.
Sales tax (VAT) — usually 13%, and it’s often calculated after some of the other taxes are added (so it can feel higher than 13% of the car price alone).
- 4.
Small extras — stamps and minor surcharges.
Ballpark: many regular cars end up paying something like about 40% to 70%+ of that CIF total in taxes. Some older or higher-tax setups can feel even steeper.
Easy example: If the car + shipping + insurance adds up to $30,000, taxes alone might land around $12,000 to $21,000+ — before plates, broker fees, and registration.
If you still qualify for the old Law 9996 perk: those import taxes on up to two family cars can drop to $0. That’s why the July cutoff was such a big deal.
How household shipping taxes work
Same idea for furniture, appliances, and boxes: Costa Rica usually taxes the stuff + shipping + insurance, not just the thrift-store value of used furniture.
Typical move costs people forget:
| What you’re paying for | Rough idea (USD) | Plain English |
|---|---|---|
| Ocean container shipping | Often a few thousand for a 20ft; more for a 40ft | Getting the box from the U.S. (or elsewhere) to Costa Rica |
| Port + truck to Guanacaste | Extra hundreds to a couple thousand | Getting it off the ship and to your house |
| Customs broker | Often a few hundred to about $1,000 | The licensed pro who clears your shipment (required) |
| Import taxes (no special exemption) | Often roughly ¼ to ½+ of the “stuff + shipping” value | The government tax bill — appliances/electronics can cost more than sofas |
| Storage / delay fees | Tens to $100+ per day | What you pay if paperwork isn’t ready when the container arrives |
With the old residency perk (if you filed in time): taxes on qualifying household goods can be $0 — you still pay shipping, broker, and port costs.
Reality check many Tamarindo movers learn: selling bulky furniture and buying local can be cheaper than paying shipping and tax on sofas and mattresses.
Where people lose money (even when they’re careful)
- Shipping before residency/tax paperwork is ready → container sits → daily fees add up
- Guessing taxes from Facebook groups with old Law 9996 advice
- Declaring values wrong (under-declaring is illegal and can backfire)
- No written estimate before the boat leaves
How a good customs broker still saves you money
A good broker is like a translator + calculator + traffic cop for your shipment. They:
- Give you a written tax estimate before you ship
- Put each item in the right tax category (so you don’t overpay)
- Line up the paperwork in the right order
- Tell you honestly if the old tax-free perk still applies to you
- Help you avoid expensive delays at the port
If you filed before the July cutoff, pick a broker who has actually done those special residency exemptions — not just regular commercial imports.
What to do next
- 1.
Figure out if you filed residency before or after mid-July 2026.
- 2.
Before buying a car to ship or packing a container, ask a broker for a written estimate.
- 3.
Compare “ship it” vs “sell and rebuy in Costa Rica” for bulky stuff.
- 4.
Talk to more than one broker. Ask: How many expat household and car clearances have you done this year?
Bottom line
Costa Rica still welcomes expats. It just stopped offering that temporary “two cars + household goods tax-free” deal for new applicants after July 2026. Missed it? You’re not stuck — you’re just paying the normal import bill. In that world, a sharp customs broker is usually the cheapest line on the whole move.
Thinking about relocating to Tamarindo?
Visit www.adamtamarindo.com. Happy to point you toward trusted local referrals for residency help and customs brokers so your move budget stays honest.
- Coldwell Banker Tamarindo Realty
- adamtamarindo.com
- adam@cbtamarindo.com
- +506 6061 8500
Adam Nicholson · Coldwell Banker Tamarindo
Not legal, tax, or customs advice. Confirm numbers and eligibility with licensed professionals — rates and rules can change.