This tax, known as ISO, is a levy imposed on residential properties whose construction value and fixed installations exceed ₡143,000,000 (approximately US$286,000).
The tax return must be filed every three years through the Tax Administration’s electronic system.
If you filed the return in 2025, you will only be required to make the payment. However, if the return has not yet been filed, it must be completed prior to proceeding with the payment. The applicable tax rates are progressive as follows:
| Tax Brackets 2025 | Tax Percentage |
|---|---|
| a) Up to ₡359,000,000 | 0.25% |
| b) Over ₡359,000,000 and up to ₡720,000,000 | 0.30% |
| c) Over ₡720,000,000 and up to ₡1,081,000,000 | 0.35% |
| d) Over ₡1,081,000,000 and up to ₡1,443,000,000 | 0.40% |
| e) Over ₡1,443,000,000 and up to ₡1,800,000,000 | 0.45% |
| f) Over ₡1,800,000,000 and up to ₡2,162,000,000 | 0.50% |
| g) Over ₡2,162,000,000 | 0.55% |
The statutory deadline for payment is January 15, 2026. Payments may be made via the TRIBU-CR platform or in person at BAC San José or BCR bank branches.
Failure to remit this tax within the prescribed timeframe may result in the accrual of penalties and interest.
Contact us to serve as your partner in tax compliance: [email protected]