Here is how each cost breaks down:

• Transfer tax (Impuesto de Traspaso): 1.5% of the registered transfer value. This is a government tax paid to the National Registry on every property sale.
• Registry and documentary fees: approximately 0.80% of the purchase price per quatro.legal. Covers National Archive stamps, Bar Association stamps, court stamps, and National Registry recording fees — all mandatory government fees paid at closing.
• Attorney fees: 1.25–1.5% of the purchase price, regulated by the Costa Rican Bar Association. The minimum is not negotiable below the regulated schedule. Attorneys who quote significantly below this are worth scrutinizing.
• Escrow fee: varies by company. Stewart Title and TLA typically charge $1,500–$3,500 flat or a small percentage of the transaction value.

Note on the deposit: the 10% good-faith deposit submitted with your Purchase & Sale Agreement (PSA) is not a closing cost. It is held in escrow and credited in full toward the purchase price at closing. You need those funds available quickly — typically within 3–5 business days of an accepted offer.

How does escrow work?

Funds are held by an established escrow company (Stewart Title, TLA, or reputable local alternatives) rather than by your attorney or agent. Never wire funds directly to a seller or agent. Escrow protects both parties until your attorney confirms clean title — funds are released at closing.

• Agent commission: 6% of the sale price, paid by the seller. This is the standard across Guanacaste and is not negotiable with full-service brokerages.
• Outstanding property tax: any unpaid Impuesto Sobre Bienes Inmuebles must be cleared before the transfer deed can be executed.
• HOA dues in arrears: if the seller owes unpaid HOA dues, these are typically settled at closing. Your attorney’s due diligence will surface any outstanding balances.
• Capital gains tax (Impuesto a las Ganancias de Capital): 15% of the net gain on properties sold after July 1, 2019. Properties registered before that date may be subject to transitional provisions — your attorney will advise based on the specific property and registration date.
• Seller’s own attorney: if the seller retains independent legal counsel (not required but common in complex transactions).

• Property tax (Impuesto Sobre Bienes Inmuebles): 0.25% of the municipally declared property value, paid quarterly to the local municipality (cantón). This is based on the declared value — not necessarily the market value — and is generally quite low relative to US or Canadian property tax rates.
• Luxury Solidarity Tax (Impuesto Solidario): an additional annual tax on properties with a construction value above approximately $300,000. Graduated rate of 0.25–0.55% applied to the construction value, not the total property or land value. See Question 4 for a full breakdown.
• HOA / maintenance fees: vary significantly by community. Reserva Conchal: $200–$1,500+/month depending on property type and services. Smaller or less-amenitized communities: $150–$300/month. Always request the current HOA budget, reserve fund status, and any pending special assessments before closing.
• Property management: if using the property as a vacation rental or maintaining it while absent, budget 20% of rental revenue plus a small flat monthly fee. This covers guest management, coordination, and property oversight.
• Utilities: water, electricity, and internet costs vary by community and usage. Request 12 months of utility bills from the seller during due diligence to establish a realistic baseline.
• Insurance: homeowner’s insurance is not legally required in Costa Rica but is strongly recommended for any property with a mortgage or significant value. Rates vary but are generally lower than comparable US coastal properties.

The tax was introduced as a social equity measure; proceeds fund Costa Rica’s affordable housing programs. The rate schedule is:

• 0.25% on construction value between approximately $300,000 and $700,000
• 0.30% on construction value between $700,000 and $1,000,000
• 0.35% on construction value between $1,000,000 and $2,000,000
• Higher brackets apply at increasing rates above $2,000,000

As a practical example: a luxury villa with a construction value declared at $600,000 would pay approximately 0.25–0.30% on that amount — roughly $1,500–$1,800 per year. The assessment is based on municipally declared construction values, which in many cases are below current replacement cost. Your attorney should verify the current Impuesto Solidario assessment as part of due diligence, and flag any significant discrepancy between the declared value and the actual construction cost.

Note: the calculation is applied to the construction value registered with the municipality, not the sale price. Two identical homes can have very different Impuesto Solidario obligations depending on what values were declared historically. This is worth understanding before you close.

Here is what experienced buyers wish they had budgeted for from the start:

• PSA deposit timing: the 10% good-faith deposit is due within 3–5 business days of an accepted offer — not at closing. Many buyers plan for closing costs but have not pre-staged the deposit funds for wire. Make sure 10% is liquid and accessible before you make an offer.
• Furniture and import duties: most luxury homes in Guanacaste are sold unfurnished or partially furnished. Importing quality furniture from the US or Canada into Costa Rica carries customs duties that can add 15–25% to the replacement cost of the goods. Budget this as part of your total acquisition cost, not an afterthought.
• Property management setup: if you plan to offer the home as a vacation rental, initial professional photography, platform setup, and listing fees can run $2,000–$5,000. This is in addition to the ongoing management fee.
• Utility connection and transfer fees: some municipalities charge administrative fees to transfer electricity and water accounts. Minor in absolute terms but worth knowing.
• HOA move-in or capital assessment fees: some communities charge a one-time move-in fee or capital contribution on ownership transfer, separate from monthly dues. This is community-specific. Always ask explicitly — it is not always disclosed unless you ask.
• Legal and corporate maintenance: if you are taking title through a Costa Rican corporation (common for asset protection and estate planning), there are annual legal fees to maintain the corporation in good standing, typically $300–$600/year.