Vehicle Taxes in Costa Rica: The Marchamo, DEKRA and Import Duties

Vehicle costs in Costa Rica involve several separate obligations: the annual marchamo, technical inspection, and—if you bring a vehicle from abroad—customs taxes and registration expenses. Check each item for the specific vehicle rather than relying on a single national percentage.

What the marchamo includes

The marchamo collects the vehicle’s circulation charges, including mandatory motor insurance and applicable taxes or other items. Consult the official INS marchamo service for the bill and its breakdown. Percentages reported for the overall collection are not necessarily the proportions on your individual bill.

Hacienda’s vehicle self-service tool lets you consult vehicle characteristics, fiscal value and the vehicle property tax. A fiscal value used for annual property tax should not be treated as an automatic quote for all customs costs.

If vehicle details or the valuation appear incorrect, follow Hacienda’s current review procedure. Keep the bill, supporting documents and confirmation of any correction.

Two adults review paperwork with a calculator, laptop and car keys.
Illustrative vehicle-cost planning; figures should come from your own written quote.

The announced digital marchamo change

In its official announcement, INS says distribution of the new digital-marchamo sticker will begin in November 2026, initially for vehicles with windscreens. The sticker is designed to last up to ten years; that does not mean ten years of circulation charges are paid at once.

INS states that the UHF sticker has no GPS and does not track vehicle location. It announces a digital circulation document from 2 November 2026 and collection for the 2027 marchamo beginning that day. These are announced arrangements as reviewed on 6 September 2026; follow INS’s implementation instructions when the collection period opens.

Payment and overdue amounts

Check the current collection calendar and pay before the applicable deadline. An unpaid balance may involve several types of charges; an interest or penalty percentage for one component should not be applied to the entire bill.

Confirm outstanding items and the current requirements for legal circulation before driving. This guide does not quote a fixed traffic fine because penalties and circumstances must be checked against the applicable rules.

Technical inspection: confirm your vehicle’s schedule

DEKRA’s official FAQ explains appointment arrangements and inspection schedules. Use the schedule for the vehicle’s category and registration circumstances, rather than assuming that every vehicle follows the same annual pattern. The FAQ also describes the option to inspect one month before the assigned month.

When booking, DEKRA requests the plate or DUA for a registration inspection, vehicle type, station, date and contact information. Check the documents required for your appointment and the licence needed by the person presenting the vehicle.

A technician checks a car tyre inside a vehicle workshop.
Illustrative vehicle inspection; not an actual DEKRA station.

Inspection fees

The DEKRA tariff page, checked on 6 September 2026, listed these examples:

Category Inspection Reinspection
Vehicle under 3.5 tonnes ₡6,012 + IVA ₡4,680 + IVA
Motorcycle ₡4,562 + IVA ₡3,877 + IVA
Electric, historic and other specified vehicle categories ₡4,700 + IVA ₡3,854 + IVA

Consult the full list for other categories and confirm the applicable service. An inspection fee is separate from the marchamo.

Importing a vehicle: obtain an individual tax calculation

Do not use an age-only chart as a guaranteed import-tax quotation. Ask a qualified customs professional to identify the tariff classification, origin, valuation rules and applicable taxes for the exact vehicle. Supply 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 determining the base of IVA and selective consumption tax at customs. ArancelNet provides tariff information. Neither a resale advertisement 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 a past broker article should not be presented as the rule currently in force.

An SUV stands on a loading platform beside a shipping container.
Illustrative vehicle shipping; not an actual customs facility.

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 circulation charges.
  • Repairs or modifications needed, plus local parts availability.

Get the assumptions in writing, including how currency conversion, delays or a different customs valuation could affect the total. Compare that estimate with a local vehicle of similar condition. Importing can make sense in some cases; this cannot be decided from a universal “yes” or “no.”

If you expect a tax exemption, verify eligibility and approval before shipping. Do not assume that an immigration category alone establishes an exemption for a particular vehicle.

Official INS, Hacienda and DEKRA information reviewed on 6 September 2026. Obtain a vehicle-specific calculation and check current implementation dates before paying or importing.

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