INS & Hacienda Ley 7088 / Ley 10390 Derecho de Circulacion

Costa Rica Marchamo & Derecho de Circulacion Calculator

Estimate annual vehicle circulation dues (Marchamo) in Costa Rica. Breaks down the Ministerio de Hacienda property tax based on valor fiscal, INS Seguro Obligatorio Automotor (SOA), Cosevi road safety stamps, and municipal fees.

Presets:

Vehicle Classification & Valuation

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Official valuation assigned by Ministerio de Hacienda on your digital marchamo slip.

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Total Marchamo Payable Payment on Schedule
Total Statutory Circulation Cost
₡241,850.00
USD Equivalent: $478.91 USD
Hacienda Property Tax ₡195,500.00 80.8% of Total
INS Mandatory Insurance (SOA) ₡25,800.00 SUGESE Regulated
Hacienda Vehicle Property Tax: ₡195,500.00
INS Mandatory Injury Policy (SOA): ₡25,800.00
Cosevi / Road Safety Stamp: ₡9,550.00
Municipal Taxes / Parquímetros / Leyes: ₡11,000.00
Late Surcharge & Interest (Moras): ₡0.00
Total Amount to Settle at Bank: ₡241,850.00
Prerequisites for Marchamo Sticker Pickup

Banks and authorized INS collectors will only disburse the official windshield decal if your vehicle has an approved Dekra RTV inspection, zero outstanding traffic citations (partes Cosevi), and zero pending municipal parquímetro tickets.

Comparative Matrix: Marchamo Breakdown by Vehicle Category

Vehicle Type Hacienda Tax Basis INS SOA Premium Primary Risk Profile
Automovil Particular / SUV Progressive 1.2% – 3.5% on fiscal value ~₡25,800 Standard passenger transport
Motocicleta / Cuadraciclo Progressive based on valor fiscal ~₡89,600 High actuarial accident frequency
Carga Liviana (Pick-ups) Reduced commercial rates ~₡18,400 Utility / freight usage
Taxi / Transporte Publico Special public concession rate ~₡64,500 Intensive commercial passenger miles

Frequently Asked Questions (Costa Rica Marchamo)

What makes up the largest component of Marchamo in Costa Rica? ▾

For passenger vehicles, approximately 60% to 70% of the total Marchamo consists of the vehicle property tax (Impuesto sobre la Propiedad de Vehículos) collected on behalf of the Ministerio de Hacienda based on the vehicle's official fiscal value (valor fiscal).

What is the Seguro Obligatorio de Automoviles (SOA)? ▾

The SOA is mandatory motor liability coverage administered by the Instituto Nacional de Seguros (INS) and regulated by SUGESE. It covers medical expenses, rehabilitation, and disability compensation for victims of road traffic accidents up to statutory policy limits (typically ₡6,000,000 per victim).

Why is the Marchamo for motorcycles significantly higher relative to their value? ▾

Motorcycle Marchamos carry a much higher SOA insurance premium (~₡89,000) compared to passenger automobiles (~₡25,000) due to actuarial accident statistics and higher hospital care consumption in motorcycle accidents recorded by INS and CCSS.

What is the legal deadline for paying Marchamo without penalties? ▾

The Marchamo collection cycle opens on November 1st and closes at midnight on December 31st. Beginning January 1st, late penalties (moras e intereses) are assessed daily on the property tax, and traffic police (Policía de Transito) can confiscate vehicle license plates and levy traffic fines.

Is a valid Dekra technical inspection required to pay Marchamo? ▾

Yes. To obtain the physical Marchamo windshield sticker (marchamo y tarjeta de circulacion), the vehicle must possess an approved and current Dekra vehicle technical inspection (Inspeccion Tecnica Vehicular - RTV).

MS

Engr. Muhammad Shahzad

Verified Compliance Author

Lead Compliance Engineer & Latin American Transport Systems Specialist

Statutory vehicle taxation models calibrated against Instituto Nacional de Seguros (INS) schedules, Ministerio de Hacienda Ley N° 7088/10390 decrees, and Cosevi road safety regulations. Consult author profile at appsforpc.net/about#author.

📊 Matriz Oficial de Deducciones de Ley CCSS y Hacienda de Costa Rica

Statutory Component / Legal Deduction Item Calculated Amount (CRC)
Primary Net / Statutory Payable Amount ₡0 CRC