Marchamo 2027: How to Check, Pay and Challenge Your Vehicle Tax in Costa Rica

The marchamo 2027 is due by 31 December 2026. INS opened payment on Monday 2 November 2026, and Hacienda confirms you can pay until the end of the year with no surcharge and no interest. This guide shows how to check your amount by plate, pay online, spread the cost on a 0% card plan, challenge a vehicle value that looks too high, and keep your technical inspection up to date.

What the marchamo is, and the 2027 due date

The marchamo is Costa Rica’s yearly road-circulation payment, the derecho de circulación. Every vehicle that drives on public roads pays it once a year. Paying it gives you the compulsory motor insurance, the SOA, which covers people injured in traffic accidents. The same bill also collects the vehicle property tax set by the Ministerio de Hacienda, plus other items set by law. See the official INS marchamo page for what the SOA covers.

For the 2027 marchamo, Hacienda’s press release of 2 November 2026 says owners have until 31 December 2026 to pay without surcharge or interest. You pay through the receipt INS issues, using any of the INS payment channels below.

Some good news from the same release: Hacienda says most vehicles pay the same property tax as last year or less. Vehicles more than 15 years old keep the same tax, and newer vehicles lose value each year under the depreciation table in Law 10390, based on the model year.

Electric car owners, take note. Hacienda says that for 2027, electric vehicles pay the full property tax for the first time, because the temporary exemptions under Law 9518 have ended. If you drive an EV, expect your marchamo to look different this year. Our guide to electric vehicles in Costa Rica covers charging and buying.

The new digital marchamo

The 2027 marchamo is the first with the digital marchamo announced by INS. Vehicles with a windscreen, such as cars, buses and trucks, get an electronic UHF sticker that lasts up to ten years. That does not mean ten years are paid at once: you still pay the marchamo every year and keep the same sticker.

• Clean the glass and stick it on the inside of the windscreen, the same place as the old sticker.
• It is built to break if you peel it off. If you place it badly, INS says you go to an INS office for a replacement, so take your time.
• INS states the sticker has no GPS and does not track where your vehicle goes.
• The circulation document is now digital. It is sent to the email address you give when you pay. Keep it on your phone.
• Motorcycles are in an INS pilot plan. Check with INS which sticker applies to your motorcycle.

How the sticker reaches you depends on where you pay. BAC, for example, offers delivery to your home or by Correos until 20 December 2026; after that you collect it at a branch. Follow the instructions your payment channel gives you.

How to check your amount and pay online

Your marchamo is tied to the vehicle’s plate, not to the driver. To see what you owe:

1. Go to marchamo.grupoins.com, INS’s consultation and payment site.
2. Choose your vehicle type from the list and type your plate number.
3. Read the breakdown before you pay. INS also offers optional extra covers at checkout, such as civil liability, roadside assistance, Más Protección and Su Vida. They are voluntary. Untick any you don’t want.
4. Pay by card and give an email address you check. Your digital circulation document arrives there.

Prefer another way? INS lists these channels:

• Any INS branch or service point.
• An authorised INS agent or advisor.
• By phone on 800-TELEINS (800-835-3467).
• Your bank. BAC, for example, takes the marchamo through its online banking, its app and its branches.

INS says you do not need to bring your technical inspection card when you pay, because its system records the inspection automatically.

Want to see where the property tax comes from? Hacienda’s Autogestión tool shows your vehicle’s fiscal value, its characteristics and its property tax. Type the plate as six digits, adding zeros at the front if it is shorter (7894 becomes 007894), add the plate class if it has one, complete the captcha and search. The same tool is in the TRIBU-CR app under Enlaces de Interés, then Autogestión. Very new plates may not show yet; check those with INS.

Zero-interest card plans

Several Costa Rican banks let you spread the marchamo over a few months at 0% interest on their credit cards. The plans, dates and eligible cards change every year and from bank to bank, so check the terms with your bank before you pay.

One example, from BAC’s marchamo page: with a BAC credit card you can split the marchamo 2027 into up to 12 interest-free instalments, with 3, 6 or 12 month terms. BAC’s promotion runs from 2 to 30 November 2026. Debit cards pay the full amount at once.

If you bank elsewhere, ask your bank whether it runs a marchamo plan this year. We did not find a 0% plan offered by INS itself.

A 0% plan is still credit on your card. Read what happens if you miss an instalment before you sign up.

Challenging an overvalued car

The biggest surprise on many bills is the property tax, which comes from the fiscal value Hacienda gives your vehicle. If that value looks higher than your car is really worth, you can ask Hacienda for a review. Questions about the value go to Hacienda, not INS.

Hacienda’s own step-by-step guide for the 2027 marchamo:

1. Go to TRIBU-CR and open the Oficina Virtual (OVi).
2. Log in with your username and password. If you don’t have one yet, register and create your user first.
3. Open Solicitudes y expedientes and create a new request.
4. Choose the procedure Consulta Marchamo 2027 – Revisión del Valor Fiscal y del Impuesto sobre la Propiedad.
5. Fill in the details and explain why you are asking for the review.
6. Attach your supporting documents and send the request.
7. Hacienda sends its decision to the email address you registered.

You can also file in person at the Hacienda tax office (Sede Tributaria) nearest your fiscal address.

Hacienda does not list which documents to attach. In our experience, a clear case helps: the vehicle’s details from Autogestión, recent photos showing its real condition, and any evidence of what similar cars actually sell for. Hacienda’s notice gives no cut-off date for these requests, so file early, well before 31 December.

What happens if you’re late

Hacienda’s no-surcharge, no-interest period ends on 31 December 2026. From 1 January 2027, late charges are added to what you owe, and the bill keeps growing the longer you wait.

Driving a vehicle whose marchamo is not up to date also breaks the Traffic Law (Law 9078), and the Policía de Tránsito can fine you. We do not quote fine amounts because they are updated by law; check the current rules with COSEVI at csv.go.cr.

The simple answer: pay before 31 December, keep the digital document on your phone, and you won’t have to think about it until next November.

Paying with a DIMEX or passport

Many of our clients drive a car registered in their own name while they hold a DIMEX, or are still waiting for residency with only a passport. Here is what we could confirm:

• Online, you only need the plate. INS’s consultation asks for the vehicle type and the plate number, not the owner’s ID. Paying online by card works the same way.
• At a counter, bring ID. For counter procedures, such as replacing a lost or damaged sticker, INS’s page asks for the payer’s cédula de identidad. It does not say whether a DIMEX or a foreign passport is accepted, so call 800-TELEINS or ask at the branch before you go. Bringing both your DIMEX and your passport saves a second trip.
• Car in a company’s name? For those counter procedures INS asks for a current personería jurídica issued within the last month, plus the legal representative’s ID. Someone acting for you needs a notarised authorisation.

Need help with your residency card itself? See our guide to the DIMEX in Costa Rica, and our guide to driving with a foreign licence.

RTV reminder: the DEKRA technical inspection

The technical inspection, often called RTV or “Riteve”, is separate from the marchamo, and you need both. DEKRA’s official FAQ explains how it works:

• Your month comes from the last digit of your plate. For private cars, motorcycles and light or heavy cargo vehicles, 1 is January, 2 is February, and so on to 9 in September and 0 in October. Public transport vehicles follow a different schedule.
• You can go up to one month early and book during the month before.
• Book at dekra.cr or by phone on 4000 1100. You need the plate number, vehicle type, station, date and time, email and phone. A booking can be changed twice.
• Bring a valid driver’s licence for the type of vehicle you are driving.
• If it fails with one serious defect, you have up to one month for a reinspection of just that item. With more than one serious defect, the full inspection is repeated.

Inspection fees are set separately from the marchamo. See DEKRA’s tariff page for the current list.

Bringing a car from abroad? Get a vehicle-specific tax calculation

The marchamo is only one part of owning a car here. If you are thinking of shipping a vehicle, the import taxes matter far more, and they depend on the exact vehicle.

Do not use an age-only chart as a guaranteed import-tax quote. Ask a qualified customs professional to identify the tariff classification, origin, valuation rules and applicable taxes for your exact vehicle. Give them its VIN, model year, specifications, purchase documents and shipping details.

Hacienda’s vehicle import-value tool describes its values and vehicle code as control parameters for the IVA and selective consumption tax base at customs. ArancelNet provides tariff information. Neither a resale advert nor a generic online example settles the final customs assessment. Ask which current resolution supports the valuation method in your estimate; a consultation draft or an old article is not the rule in force.

Compare the complete landed cost

• Vehicle purchase price and any transport to the departure port.
• Freight, insurance and destination handling or storage.
• Applicable customs taxes and professional fees.
• Inspection, registration, plates and the yearly marchamo.
• Repairs or modifications needed, plus local parts availability.

Get the assumptions in writing, including how currency conversion, delays or a different customs valuation could change the total. Compare that estimate with a similar car bought here. Importing can make sense in some cases; there is no universal “yes” or “no”.

If you expect a tax exemption, confirm eligibility and approval before shipping. An immigration category alone does not establish an exemption for a particular vehicle. Our guides to importing a car to Costa Rica, whether you can bring your car and customs duties go into more detail, and driving in Costa Rica covers buying, renting and insurance.

Marchamo 2027 FAQ

When is the marchamo 2027 due?

By 31 December 2026. Hacienda confirms there is no surcharge or interest until that date. Payment opened on 2 November 2026.

How do I find out how much I owe?

Go to marchamo.grupoins.com, choose your vehicle type and type your plate. You can also call 800-TELEINS (800-835-3467).

Can I pay in instalments?

Some banks offer 0% instalment plans on their credit cards. BAC’s runs from 2 to 30 November 2026 with up to 12 instalments. Ask your own bank what it offers this year.

Do I need a new sticker every year?

No. The digital sticker lasts up to ten years on vehicles with a windscreen. You still pay the marchamo every year.

Does the digital sticker track my car?

INS states the sticker has no GPS and does not track your vehicle’s location.

My car’s value looks too high. What can I do?

Ask Hacienda for a review in the TRIBU-CR Oficina Virtual under “Consulta Marchamo 2027 – Revisión del Valor Fiscal y del Impuesto sobre la Propiedad”, or in person at your nearest Hacienda tax office. File early.

I only have a DIMEX or a passport. Can I still pay?

Online, INS only asks for the vehicle type and plate. For counter procedures INS asks for ID, and its page does not say whether a DIMEX or passport is accepted, so check with INS before you go.

Do I need to bring my inspection card to pay?

No. INS says its system records the technical inspection automatically.

What happens if I miss 31 December?

Late charges are added from 1 January 2027, and driving without a current marchamo can bring a traffic fine. Pay as soon as you can.

Checked against official INS, Hacienda, BAC and DEKRA information on 10 November 2026. Dates, plans and procedures can change; confirm with INS or Hacienda before you pay.

★ 4.6 from 69 Google reviews