Authored by the expert who managed and guided the team behind the Costa Rica Property Pack
Yes, the analysis of Guanacaste's property market is included in our pack
If you're a foreigner looking to buy property in Guanacaste, Costa Rica, understanding the real costs beyond the purchase price is essential to avoid surprises.
This guide breaks down every tax, fee, and hidden cost you'll encounter when buying residential property in Guanacaste in 2026.
We constantly update this blog post to reflect the latest rates and regulations in the Guanacaste real estate market.
And if you're planning to buy a property in this place, you may want to download our pack covering the real estate market in Guanacaste.
Overall, how much extra should I budget on top of the purchase price in Guanacaste in 2026?
How much are total buyer closing costs in Guanacaste in 2026?
As of early 2026, most foreign buyers in Guanacaste should budget around 4% to 5.5% of the purchase price for total closing costs, which on a $400,000 property means roughly $16,000 to $22,000 (about 8.2 million to 11.3 million Costa Rican colones, or 15,400 to 21,200 euros).
If you keep expenses to the bare legal minimum in Guanacaste, you can potentially get by with around 3.25% to 3.75% of the purchase price, covering only the transfer tax, registry stamps, and basic notary fees.
However, if you want full protection with escrow services, deep due diligence, company structuring, and translations, your maximum closing costs in Guanacaste could reach 6% to 8% of the purchase price.
What pushes you toward the higher end in Guanacaste specifically is buying a coastal concession property, a condo with HOA complexities, or needing extra legal checks for water availability and boundary verification.
What's the usual total % of fees and taxes over the purchase price in Guanacaste?
The usual total percentage of fees and taxes when buying property in Guanacaste lands around 4% to 5.5% of the purchase price for most standard transactions.
That said, the realistic range in Guanacaste spans from about 3.25% on the low end for simple deals to around 8% on the high end for complex coastal or condo purchases.
Of that total, roughly 2.25% to 2.5% goes to government costs like transfer tax and registry stamps, while the remaining 1% to 3% covers professional services like notary fees, due diligence, and escrow.
By the way, you will find much more detailed data in our property pack covering the real estate market in Guanacaste.
What costs are always mandatory when buying in Guanacaste in 2026?
As of early 2026, the mandatory costs when buying property in Guanacaste include the 1.5% property transfer tax, registry and documentary stamp fees of around 0.75% to 1%, and notary fees of about 1% to 1.25% since all deeds must be notarized and recorded.
Beyond these required costs, optional but highly recommended expenses for foreign buyers in Guanacaste include escrow services, thorough due diligence on title and permits, survey verification, and official translation services if you don't read legal Spanish.
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What taxes do I pay when buying a property in Guanacaste in 2026?
What is the property transfer tax rate in Guanacaste in 2026?
As of early 2026, the property transfer tax rate in Guanacaste is 1.5% of the registered property value, which is the same rate applied across all of Costa Rica.
Importantly, there are no extra transfer taxes specifically for foreigners buying property in Guanacaste since Costa Rica treats foreign and local buyers equally for this tax.
You generally do not pay VAT on the purchase of a residential property in Guanacaste, though VAT at 13% may apply to certain professional services you hire during the transaction.
Stamp duty in Guanacaste is paid at closing as part of the documentary and registry stamps required to record your deed, and these fees typically add up to around 0.75% to 1% of the purchase price.
Are there tax exemptions or reduced rates for first-time buyers in Guanacaste?
Costa Rica does not offer broad first-time buyer tax exemptions like some countries do, so buyers in Guanacaste should plan on paying the standard 1.5% transfer tax plus stamps regardless of whether it's their first property.
If you buy property in Guanacaste through a company instead of personally, the purchase-side taxes remain similar, but you may face additional company setup costs and ongoing compliance fees.
There is no significant tax difference between buying a new-build versus a resale property in Guanacaste at the purchase stage, though new developments may invoice certain services that carry VAT.
Since no first-time buyer exemption exists in Costa Rica, there is no specific documentation required to qualify for reduced rates in Guanacaste property purchases.
We did some research and made this infographic to help you quickly compare rental yields of the major cities in Costa Rica versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you’re planning to invest there.
Which professional fees will I pay as a buyer in Guanacaste in 2026?
How much does a notary or conveyancing lawyer cost in Guanacaste in 2026?
As of early 2026, notary and conveyancing lawyer fees in Guanacaste typically run between 1% and 1.25% of the purchase price, so on a $400,000 property you'd pay around $4,000 to $5,000 (roughly 2 to 2.6 million colones, or 3,850 to 4,800 euros).
These fees in Guanacaste are usually charged as a percentage of the property price rather than a flat rate, following the framework set by Costa Rica's Bar Association.
Translation services for foreign buyers in Guanacaste typically cost between $150 and $600 for document translation, while a signing-day interpreter runs around $250 to $500 depending on duration.
A tax advisor is not mandatory but recommended if you plan to rent out your Guanacaste property, with one-time setup consultations costing $300 to $800 and ongoing annual services running $600 to $1,500.
We have a whole part dedicated to these topics in our our real estate pack about Guanacaste.
What's the typical real estate agent fee in Guanacaste in 2026?
As of early 2026, the typical real estate agent commission in Guanacaste is around 6% of the sale price, which is standard across Costa Rica's popular beach and resort markets like Tamarindo, Flamingo, and the Papagayo corridor.
In Guanacaste, the seller traditionally pays the agent commission, so this fee usually does not come out of the buyer's closing budget unless you negotiate a separate buyer representation arrangement.
Agent fees in Guanacaste can range from around 5% on the low end to 8% on the high end for luxury properties, though 6% remains the most common rate in practice.
How much do legal checks cost (title, liens, permits) in Guanacaste?
Legal checks including title search, liens verification, and permits review in Guanacaste typically cost between $500 and $1,500, or roughly 257,000 to 770,000 colones (480 to 1,440 euros), with complex coastal properties potentially reaching $2,000 or more.
Property valuation or appraisal fees in Guanacaste run around $400 to $900 (about 205,000 to 462,000 colones, or 385 to 865 euros) for standard residential properties.
The most critical legal check you should never skip in Guanacaste is verifying the property's title status and whether it sits in the Maritime Zone (ZMT), since coastal concession properties have entirely different ownership rules.
Buying a property with hidden issues is something we mention in our list of risks and pitfalls people face when buying real estate in Guanacaste.
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What hidden or surprise costs should I watch for in Guanacaste right now?
What are the most common unexpected fees buyers discover in Guanacaste?
The most common unexpected fees buyers discover in Guanacaste include unpaid HOA dues and special assessments, water hookup or availability fees, survey costs to fix boundary mismatches, and extra approvals for coastal concession properties in the Maritime Zone.
Yes, you could inherit unpaid property taxes or municipal charges in Guanacaste, which is exactly why your lawyer should verify all taxes and liens are current before you close.
Scams with fake listings or fraudulent fees do happen in Guanacaste, but you can avoid them by always using fresh registry-certified documents, working with a licensed notary, and never wiring deposits without proper escrow protection.
Fees that sellers and agents often don't disclose upfront in Guanacaste include HOA transfer fees, pending special assessments, municipal day-to-day charges, and the extra costs involved if the property is a coastal concession rather than titled land.
In our property pack covering the property buying process in Guanacaste, we go into details so you can avoid these pitfalls.
Are there extra fees if the property has a tenant in Guanacaste?
If the property has a tenant in Guanacaste, you may face extra costs of $300 to $800 (about 154,000 to 410,000 colones, or 290 to 770 euros) for legal review of the lease, tenant status verification, and deposit handover accounting.
When buying a tenanted property in Guanacaste, you legally inherit the existing lease agreement, meaning you must honor its terms including notice periods and security deposit obligations.
You generally cannot terminate an existing lease immediately after purchase in Guanacaste since Costa Rica's tenant protection laws require you to respect the lease term or follow proper legal notice procedures.
A sitting tenant in Guanacaste typically reduces the pool of interested buyers and may give you more negotiating power on price, though it can also limit your ability to use the property right away.
If you want to optimize your rental strategy, you can read our complete guide on how to buy and rent out in Guanacaste.
We have made this infographic to give you a quick and clear snapshot of the property market in Costa Rica. It highlights key facts like rental prices, yields, and property costs both in city centers and outside, so you can easily compare opportunities. We’ve done some research and also included useful insights about the country’s economy, like GDP, population, and interest rates, to help you understand the bigger picture.
Which fees are negotiable, and who really pays what in Guanacaste?
Which closing costs are negotiable in Guanacaste right now?
Negotiable closing costs in Guanacaste include the buyer-seller split of who pays what portion of the closing stack, the escrow provider and fee structure, the level of due diligence you want, and whether the seller covers certain certificates or fixes.
The costs that are fixed by law and cannot be negotiated in Guanacaste include the 1.5% transfer tax rate and the registry stamp fees required to officially record your deed.
On negotiable items like escrow fees and due diligence scope in Guanacaste, buyers can sometimes achieve savings of 10% to 25% by shopping around or bundling services with their notary.
Can I ask the seller to cover some closing costs in Guanacaste?
In Guanacaste, there is a reasonable chance sellers will agree to cover some closing costs, especially if the property has been on the market for a while or if you're making a strong cash offer with a quick close.
Sellers in Guanacaste are most commonly willing to cover items uncovered during due diligence such as permit fixes, survey corrections, outstanding HOA fees, or a portion of the statutory closing stack.
Sellers in Guanacaste become more open to covering closing costs in a buyer's market, when properties have sat listed for many months, or when your inspection reveals issues that need resolution before closing.
Is price bargaining common in Guanacaste in 2026?
As of early 2026, price bargaining is common in Guanacaste, though how much room you have depends heavily on the specific submarket, with inland resales offering more flexibility than prime beachfront condos in high-demand areas like Tamarindo or Flamingo.
Buyers in Guanacaste typically negotiate around 3% to 8% below the asking price, with 5% being a solid planning assumption for most resale properties, though hot listings in desirable locations may see little to no discount.
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What monthly, quarterly or annual costs will I pay as an owner in Guanacaste?
What's the realistic monthly owner budget in Guanacaste right now?
A realistic monthly owner budget in Guanacaste runs around $300 to $700 for a house or $300 to $900 for a condo, which translates to roughly 154,000 to 462,000 colones (290 to 865 euros) depending on property type and location.
The main recurring expense categories in Guanacaste include HOA fees for condos, property maintenance like gardening and pool care, utilities, security services, and if you rent short-term, property management fees.
On the low end in Guanacaste, a simple house with minimal maintenance might cost around $200 per month, while a luxury resort condo with full amenities could easily run $900 or more monthly.
The cost that varies most in Guanacaste is HOA fees, which can range from $150 to over $600 per month depending on whether your community has pools, security, beach access, or resort-style amenities.
You can see how this budget affect your gross and rental yields in Guanacaste here.
What is the annual property tax amount in Guanacaste in 2026?
As of early 2026, the annual property tax in Guanacaste is 0.25% of the property's declared value, so a home declared at $400,000 would owe roughly $1,000 per year (about 513,000 colones, or 960 euros).
The realistic range for annual property taxes in Guanacaste runs from around $375 per year for a $150,000 property to $2,500 per year for a $1 million home.
Property tax in Guanacaste is calculated based on the declared fiscal value registered with the municipality, which is often lower than actual market value but should be kept reasonably updated.
Luxury homes in Guanacaste valued above approximately $285,000 may also owe the Impuesto Solidario (luxury home tax) at progressive rates from 0.25% to 0.55%, though exemptions exist for primary residences under certain conditions.
We created this infographic to give you a simple idea of how much it costs to buy property in different parts of Costa Rica. As you can see, it breaks down price ranges and property types for popular cities in the country. We hope this makes it easier to explore your options and understand the market.
If I rent it out, what extra taxes and fees apply in Guanacaste in 2026?
What tax rate applies to rental income in Guanacaste in 2026?
As of early 2026, rental income from property in Guanacaste is taxed at 15% under Costa Rica's capital income tax framework.
Whether you can deduct expenses from rental income taxes in Guanacaste depends on how you're registered and whether you operate under a simplified gross withholding system or a more formal regime that allows expense deductions like maintenance, HOA fees, and depreciation.
For typical landlords in Guanacaste who can claim deductions, the effective tax rate after expenses might drop to somewhere between 8% and 12% of gross rental income.
Foreign property owners in Guanacaste pay the same 15% rental income tax rate as residents since Costa Rica taxes based on the source of income, not the owner's residency status.
Do I pay tax on short-term rentals in Guanacaste in 2026?
As of early 2026, short-term rental hosts in Guanacaste must pay both income tax at 15% on their rental earnings and collect 13% VAT on accommodation services from their guests.
Short-term rental income in Guanacaste is taxed similarly to long-term rentals at the income level, but the key difference is the additional 13% VAT obligation that applies specifically to short-term accommodation services.
If you want to optimize your rental strategy, you can read our complete guide on how to buy and rent out in Guanacaste.
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If I sell later, what taxes and fees will I pay in Guanacaste in 2026?
What's the total cost of selling as a % of price in Guanacaste in 2026?
As of early 2026, the total cost of selling a property in Guanacaste typically runs between 7% and 10% of the sale price before any capital gains tax considerations.
The realistic range for total selling costs in Guanacaste spans from about 6.8% on the low end if you negotiate a lower commission to around 10% or more if you factor in extensive legal work or capital gains tax.
The main cost categories that make up selling expenses in Guanacaste include the real estate agent commission (typically 6%), VAT on that commission (adding about 0.78%), legal and administrative fees, and potentially capital gains tax.
The single largest contributor to selling costs in Guanacaste is almost always the real estate agent commission, which at 6% represents the bulk of what sellers pay at closing.
What capital gains tax applies when selling in Guanacaste in 2026?
As of early 2026, the capital gains tax rate when selling property in Guanacaste is 15% on the gain, as established by Costa Rica's Ministerio de Hacienda.
Exemptions to capital gains tax in Guanacaste may be available for your primary residence under certain conditions, though eligibility depends on specific criteria that foreign owners should verify with a tax advisor.
Foreigners selling property in Guanacaste pay the same 15% capital gains rate as Costa Rican residents, though the administrative handling and withholding requirements may differ slightly.
Capital gains in Guanacaste are calculated as the sale price minus your documented purchase price and allowable improvements, so keeping good records of what you paid and any upgrades you made is essential.
We made this infographic to show you how property prices in Costa Rica compare to other big cities across the region. It breaks down the average price per square meter in city centers, so you can see how cities stack up. It’s an easy way to spot where you might get the best value for your money. We hope you like it.
What sources have we used to write this blog article?
Whether it's in our blog articles or the market analyses included in our property pack about Guanacaste, we always rely on the strongest methodology we can, and we don't throw out numbers at random.
We also aim to be fully transparent, so below we've listed the authoritative sources we used, and explained how we used them and the methods behind our estimates.
| Source | Why It's Authoritative | How We Used It |
|---|---|---|
| Ministerio de Hacienda - Capital Income Rates | Costa Rica's tax authority publishing official statutory rates. | We used it to confirm the 15% rate for capital gains and rental income. We treated it as our anchor source for all income-related tax rates. |
| Procuraduria General - Ley 6999 | Official government legal text repository for Costa Rica. | We used it to ground the 1.5% property transfer tax in primary law. We verified that no foreigner-specific surcharges exist. |
| Registro Nacional - Fee Schedule | The institution that records title publishing its own fees. | We used it to support registry and stamp fee estimates. We confirmed these are mandatory costs for all property transfers. |
| Colegio de Abogados - Fee Framework | Costa Rica Bar Association's official minimum fee schedule. | We used it to anchor notary fee percentages in the 1% to 1.25% range. We confirmed fees are typically percentage-based, not flat rates. |
| Asamblea Legislativa - Ley 7509 | Primary law defining Costa Rica's municipal property tax. | We used it to confirm the 0.25% annual property tax rate. We verified municipalities administer this tax locally. |
| ICT - Maritime Zone Information | Government body overseeing Costa Rica's coastal concession regime. | We used it to explain Guanacaste's coastal property complexities. We highlighted extra approvals needed for ZMT properties. |
| PwC Worldwide Tax Summaries | Major accounting firm providing regularly updated tax guidance. | We used it to cross-check Hacienda's rates and terminology. We verified Costa Rica's source-based taxation approach. |
| Grant Thornton - Indirect Tax Guide | Major audit firm summarizing VAT rules in a structured format. | We used it to confirm the 13% VAT rate on services. We clarified when VAT applies around property transactions. |
| Airbnb Costa Rica Tax Guide | Platform compliance guide mirroring tax authority requirements. | We used it to confirm short-term rental VAT obligations. We validated the 13% VAT applies to accommodation services. |
| Blue Water Properties | Established Guanacaste brokerage with practical closing experience. | We used it to verify who typically pays which closing costs. We cross-checked our percentage ranges against their market observations. |
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