Tax Return

With the promulgation of Law No. 1917 from July 29, 1955, the Costa Rica Tourism Board is created to increase tourism in the country. This Law established in Section 46, section a), a five percent tax on the value of the tickets sold in Costa Rica for any kind of international travel.

By 2009, Law No. 8694 was created to strengthen the Tourism Industry, which established in Section 2 a tax of fifteen dollars for entrance by air to national territory, for those who acquired their ticket abroad, and added section b) to Law 1917, which created the five percent tax on the value of tickets with Costa Rica as the country of origin, for any kind of international travel.

In its effort to simplify and improve the services for formal tributary duties, ICT has implemented the Tax Declaration System (ICT-DECLARA) which:

Creates and generates electronically the sworn tax declarations of 15$, 5% section a), and 5% section b).
Generates report files on the sworn tax declaration.
Validates the information through an internal verification process.

To use this service the following is required:

Be subscribed as a contributor before ICT (consult conditions)* REQUISITOS PARA INSCRIPCIÓN
Have a user name and password provided by ICT through the Revenue Department*

Presente su declaración aquí

*For information and questions please call telephone number 2299--5892 or write to the following e-mails:

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