Ley N° 7088 • Traspaso 1.5% DNN Arancel Notarial Registro Nacional ~0.84% Stamps

Costa Rica Property Transfer Tax & Notary Calculator

Estimate legal closing expenses for acquiring or transferring real estate in Costa Rica. Automatically evaluates 1.50% statutory transfer tax (Ley 7088), 0.84% Registro Nacional documentary stamps, regulated DNN notary protocol fees, and customary 50/50 buyer-seller sharing.

Presets:

Real Estate Valuation & Terms

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$

Tax assessed on whichever is higher.

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SUGEF registered escrow.

Total Real Estate Closing Costs 50/50 Customary Split
Total Statutory & Legal Conveyance Fees (USD)
$9,475.00 USD
Equivalent in Colones: ₡4,784,875.00 CRC
Buyer Share Payable $4,737.50 USD 50% of Total
Seller Share Payable $4,737.50 USD 50% of Total
Taxable Assessment Base (Higher Value): $250,000.00 USD
1.50% Impuesto de Traspaso (Ley 7088): $3,750.00 USD
0.84% Registro Nacional Fiscal Stamps: $2,100.00 USD
DNN Regulated Notary Fees + 13% IVA: $2,875.00 USD
SUGEF Escrow Administration Fee: $750.00 USD
Effective Closing Cost Rate: 3.79% of Purchase Price
National Registry Title Guarantee

Costa Rica utilizes a centralized public title registry system (Registro Inmobiliario). Title deeds drafted by a licensed Notary Public and recorded with paid fiscal stamps guarantee indefeasible ownership free from unrecorded liens and encumbrances.

Comparative Matrix: Costa Rican Real Estate Closing Fee Schedule

Closing Fee Item Statutory Rate Beneficiary Authority Statutory Basis
Impuesto de Traspaso 1.50% flat Ministerio de Hacienda Ley N° 7088 Art. 9
Timbres de Registro Nacional 0.50% Registro Nacional Arancel Registro Publico
Timbre Agrario 0.20% INDER (Desarrollo Rural) Ley Organica INDER
Timbres Colegio / Fiscal / Archivo ~0.14% Colegio de Abogados / Archivo Leyes Especiales de Timbres
Honorarios de Notario 1.0% – 1.25% regressive Notario Publico Actuante Arancel DNN + 13% IVA

Frequently Asked Questions (Costa Rica Property Transfer)

What is the statutory real estate transfer tax in Costa Rica? ▾

Under Article 9 of Ley N° 7088, the transfer of real property (Impuesto de Traspaso de Bienes Inmuebles) is taxed at a flat 1.50% assessed against whichever is higher: the negotiated contract purchase price or the officially registered municipal/cadastral fiscal value.

What documentary stamps are payable to the National Registry (Registro Nacional)? ▾

Documentary stamps required to record the conveyance deed total approximately 0.84% of property valuation, comprising Registro Nacional stamps (0.50%), Timbre Agrario (0.20%), Timbre Fiscal, Colegio de Abogados stamps, and Archivo Nacional stamps.

How are notary legal fees regulated in Costa Rica? ▾

Notary fees are regulated by the National Notary Directorate (Direccion Nacional de Notariado - DNN) under a regressive statutory scale: 2.0% on the first ₡10 million, 1.5% on the next ₡15 million, 1.25% on the next ₡25 million, and 1.0% on the balance exceeding ₡50 million, plus 13% IVA on legal fees.

Who customarily pays property closing costs in Costa Rica? ▾

In Costa Rican real estate custom, unless otherwise negotiated in the purchase and sale contract (opcion de compraventa), closing expenses—comprising the 1.5% transfer tax, 0.84% registry stamps, and notary fees—are split equally 50/50 between the buyer and the seller.

Does transferring corporate shares avoid the 1.5% property transfer tax? ▾

No. Under Ley N° 9635, the indirect transfer of real property through the assignment or conveyance of shares in an asset-holding company (sociedad anonima or S.R.L.) is explicitly subject to the same 1.5% transfer tax and must be declared to Tributacion Directa.

MS

Engr. Muhammad Shahzad

Verified Compliance Author

Lead Compliance Engineer & Latin American Real Estate Systems Specialist

Real estate closing algorithms calibrated in accordance with Ley N° 7088, Direccion Nacional de Notariado (DNN) fee schedules, and Registro Nacional tariff decree rules. Direct inquiries 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