Closing costs when buying real estate in Costa Rica
Direct answer: When you buy property in Costa Rica, plan for a transfer tax of 1.5% of the price in the deed, plus notary fees, Registry fees and stamps. By law, buyer and seller each owe half of the transfer tax. If you take a mortgage, it adds its own costs. Your notary gives you the exact total before you sign.
Closing costs are the fees and taxes you pay to move a property into your name. In Costa Rica, a notary handles the closing and records the sale in the National Registry. This guide lists the main costs, the ones set by law, and what to ask your notary. It is general information, not legal or tax advice.
The tax rates on this page come from the law. Costs can change, so ask your notary to confirm the current amounts before you sign.
The main cost categories
1. Transfer tax
Costa Rica charges a tax on the transfer of real estate under Law 6999. The rate is 1.5% of the value stated in the deed. The law names both the seller and the buyer as taxpayers, in equal parts, and makes them jointly responsible. The tax is due within three months of signing the deed. The tax office can adjust the value if it looks too low, using appraisals and market prices in the area.
A note in the law also points to a small extra charge of 0.01% on property transfers in favor of the Red Cross, set by Law 7543.
2. Notary fees
In Costa Rica, the sale is signed as a public deed before a notary. Most Costa Rican lawyers can act as notaries, and the notary is the person who files the change of title with the Registry. The U.S. State Department notes that the Registry cannot question a notary's work beyond basic form, so choose a notary you trust. Ask for the notary's fee in writing before you start, and ask whether it includes the deed, filing and follow-up.
3. Registry fees and stamps
Filing the deed with the National Registry carries registry fees and fiscal stamps (timbres). Your notary collects these with the closing funds and pays them when the deed is filed. Ask for a line-by-line list.
4. Certificates and searches
Before closing, your lawyer pulls the property's record from the National Registry. Official certifications can be bought online through the Registry's portal. You may also want a surveyor to check that the survey plan (plano catastrado) matches the land.
5. Mortgage costs, if you finance
Mortgage recording is required in Costa Rica. If you take a loan, the mortgage deed adds its own notary and Registry costs. Ask your lender for a full estimate.
A simple transfer tax example
The math is easy. At 1.5%, the transfer tax is 1,500 for every 100,000 of the price in the deed. If the buyer and seller split it in equal parts, as the law sets out, each side pays 750 for every 100,000. Use this only as a rough guide. Your notary works out the exact amount.
Some transfers are exempt under the law, such as very low-value homes and some inheritances. Most purchases by foreign buyers will not fall under these exemptions, but ask your notary.
Declare the real price
The tax is based on the value written in the deed. The law lets the tax office adjust that value if it looks too low. It can use past appraisals, bank data, market prices in the area and sales of similar homes. Write the real price in the deed. A low value can lead to a later tax adjustment, and it can cause trouble when you sell.
When each cost is paid
| Stage | Typical costs |
|---|---|
| Before you sign | Registry certifications, a survey check and, for land, a land-use certificate |
| At closing | Notary fees, Registry fees and stamps, and the transfer tax |
| Within three months of the deed | The legal deadline to pay the transfer tax |
| Every year after | Property tax and, for condos, the HOA fee |
Costs after closing
Once you own the property, the town charges a yearly property tax under Law 7509. The rate is 0.25% of the value on record with the tax office. If you buy a condo, you will also pay a monthly HOA fee to the condominium.
Condo vs lot: what changes
Condos. A condo unit is its own property in the Registry, so the same transfer tax and filing steps apply. On a resale, Costa Rica's condominium law says the seller must give the notary a statement from the administrator that HOA fees are paid up. Ask for the building's rules and its latest budget too.
Lots. For land, extra checks come before closing, such as a land-use certificate from the town and a survey. These checks may carry their own small fees. See our Escazú lot buying checklist.
Escazú vs Guanacaste: same national rules
The transfer tax, notary and Registry steps are national, so they work the same way in Escazú and in Guanacaste. What changes is local: each town has its own land-use rules, and coastal areas have the maritime zone, where land is held by concession, not title. Read Escazú vs Guanacaste real estate to compare the two markets, and see listings in Escazú and Guanacaste.
Protect your title after closing
The U.S. State Department says most land in Costa Rica has clear title. It also describes a 2024 case, known as "Madre Patria," in which notaries were used to change deeds and sell the homes of absent owners. In December 2025, Law 10830 let the Registry cancel entries that come from irregular notarial acts. The Registry also offers email alerts when a deed for your property is filed, for a small yearly fee. It is a cheap step for owners who live abroad.
Questions to ask your notary
- What is your fee, and what does it include?
- What Registry fees and stamps apply to this deed?
- How will the transfer tax be paid, and by whom?
- How long will it take to record the deed in the Registry?
- Will you check the title, liens and survey plan before closing?
- If I finance, what extra costs come with the mortgage deed?
- Can I get a written statement of all funds before I wire money?
Get the answers in writing. If anything is unclear, ask before you sign, not after.
Closing checklist
- Ask your notary for a written estimate of all closing costs.
- Agree in writing how the transfer tax is shared.
- Get the property's record from the National Registry and check liens and notes.
- For a condo resale, ask for the HOA paid-up statement.
- For a lot, get the land-use certificate and survey first.
- Plan for the yearly property tax and any HOA fee.
- After closing, sign up for the Registry's email alerts on your property.
Buying on the coast? Start with our Playas del Coco and Guanacaste condo buyer's guide.
Closing costs: FAQ
How much are closing costs in Costa Rica?
It depends on the price and the deal. The transfer tax is set by law at 1.5% of the value in the deed. On top of that come notary fees, Registry fees and stamps, and any mortgage costs. Ask your notary for a written, line-by-line estimate before you sign anything.
Who pays the transfer tax in Costa Rica?
Law 6999 names both the seller and the buyer as taxpayers, in equal parts, and makes them jointly responsible for the full amount. The tax is due within three months of signing the deed. Agree in writing how it will be handled, and confirm it with your notary.
What fees are there beyond the purchase price?
Plan for the transfer tax, notary fees, Registry fees and stamps, and certificates or surveys before closing. A mortgage adds its own costs. After you buy, there is a yearly property tax of 0.25% of the value on record and, for a condo, a monthly HOA fee.
Is the property tax high in Costa Rica?
Under Law 7509, the yearly property tax is 0.25% of the property's value on record with the tax office. The town collects it. Ask your notary or the town hall how the value on record is set for your property, and make sure taxes are paid up before you close.
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