Costa Rica has excellent shopping malls and almost no bargains. Understanding why requires understanding the tax stack — which is the genuinely useful part of this article, because it tells you what to buy here and what to carry in your suitcase.
The major malls
Multiplaza Escazú
The country’s largest by store count and the luxury anchor — Carolina Herrera, Hugo Boss, Polo Ralph Lauren. On the western side of San José, and the default reference point for high-end retail in Costa Rica.
City Mall, Alajuela
The biggest in Alajuela and minutes from the international airport. Department stores plus an “Adventure Camp” entertainment complex. Part of the regional City Mall group.
Lincoln Plaza, Moravia
Opened in 2012 with around 100 stores. This is the mall that introduced several international brands to Costa Rica for the first time.
Paseo Metrópoli, Cartago
Over 87,000 m², with bowling. The main destination for the Cartago side of the valley.
Oxígeno, Heredia
The design-led one — green architecture, planted areas, heavy on food and fashion, and known for its concert and event venue.
Also worth knowing
- Mall San Pedro — next to the University of Costa Rica, student-adjacent, cinema and food-court oriented
- Paseo de las Flores, Heredia — one of the largest in the metro area
- Multiplaza del Este, Curridabat — the eastern-suburbs sibling of Escazú
- Terramall, Tres Ríos — on the Cartago highway
- Plaza Real Cariari — in the airport corridor near San Antonio de Belén
“Outlet” does not mean here what it means at home
This is the thing to understand before you plan a shopping trip.
Costa Rica has no US-style outlet mall. There is no Woodbury Common, no Premium Outlets, no cluster of brand outlets in one place that you drive to for the day.
What exists instead is individual brand outlet stores scattered across the metro area, used by retailers as an inventory clearance channel. Tecnología en Calzado runs several across Cartago, San José and Santa Ana carrying Nike, New Balance and DC. Extremos runs several. Marcas Outlet has a handful. Toys has one in La Uruca.
Typical stock is three to six months old, discounted 30–60%.
Here is the revealing part: outlets account for only 3 to 10 percent of annual sales for the retailers that run them, and some chains have abandoned the format entirely — because high transport costs and import taxes make it hard to source genuinely cheap merchandise in the first place. The outlet model depends on cheap surplus inventory, and Costa Rica does not have any.
Why everything costs more — the actual numbers
Costa Rica taxes imports on CIF value — cost plus insurance plus freight — then layers 13% IVA and a 1% surcharge on top.
Published effective total rates:
| Category | Effective rate |
|---|---|
| Books | 1% |
| Computers and laptops | 13% |
| Bicycles under $1,000 | 13% |
| Clothing, shoes, furniture | 29.95% |
| Microwaves | 37.58% |
| Televisions | 49.27% |
| Refrigerators | 81.48% |
Note the outlier: laptops and computers come in at essentially just the 13% IVA. This is the single most useful line in the table. Electronics generally are punished; computers specifically are not.
Also worth knowing: the de minimis threshold is only US$50 FOB. Above that, duty and VAT apply to the CIF value — not just to the goods, but to the shipping too. Ordering a $60 item from abroad costs considerably more than $60.
The average headline tariff across all lines is only 5.6%, which tells you the pain does not come from the base tariff. It comes from the selective consumption tax plus IVA stacked on top.
What about CAFTA?
Under CAFTA-DR most US-origin goods now enter at zero tariff. But duty-free treatment does not exempt them from the 13% IVA, and where the selective consumption tax applies it still applies. Add Costa Rican retail markups in a small, logistics-expensive market and the shelf price does not fall the way people expect.
Where the actual bargains are
- Ferias del agricultor — the weekend farmers’ markets. Produce is the one category genuinely cheaper than in the US, and often dramatically so. This is where Ticos shop and where you should.
- Brand outlet stores, if you happen to be near one and are not making a special trip.
- PriceSmart membership warehouses for bulk staples.
- Downtown San José mercados and the wholesale streets for basics, hardware and household goods.
- Laptops, per the tax table above.
What to bring in your suitcase
Expats consistently report paying 30 to 80 percent over US prices on electronics, cars and imported groceries. Reasonable things to pack rather than buy:
- Clothing and shoes, especially larger sizes, which are hard to find
- Small electronics and accessories
- Specialty kitchen equipment
- Specific brands of anything you are attached to
And things worth buying locally: fresh produce, coffee, laptops, furniture made in Costa Rica, and anything heavy enough that shipping would exceed the saving.
The honest summary
Costa Rican malls are pleasant, air-conditioned and well-stocked, and Multiplaza Escazú would not look out of place in Miami. But they are not where you save money, and the “outlet” sign on a door here means something narrower than it does at home.
The money is saved at the feria on a Saturday morning, and by knowing that a refrigerator is taxed at 81 percent while the laptop next to it is taxed at 13.
Setting up a home in Costa Rica?
What you can import, and on what terms, depends partly on your immigration status. CRIE — Costa Rica Immigration Experts handles residency applications, renewals and citizenship.
See the residency options in Costa Rica, or get in touch.
Tax rates and thresholds change. Confirm with Hacienda or a customs agent before making a significant purchase or import.
Thinking About Making Costa Rica Home?
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