Costa Rica's Incentive Law #9996 is one of the most valuable benefits available to new residents. It can save you tens of thousands of dollars in import duties — but there's a deadline approaching.
What Is Law #9996?
Law #9996, also known as the Incentive Law for Attracting Residents, provides significant duty-free import benefits to new legal residents of Costa Rica. Given that Costa Rica's normal import duties on vehicles can exceed 50–80% of the vehicle's value, this law represents enormous savings.
What You Can Import Duty-Free
- Up to 2 vehicles — This includes cars, trucks, boats, or airplanes
- Maximum of 2 entities total in any combination (e.g., 1 car + 1 boat, or 2 cars, or 1 boat + 1 airplane)
- Household furnishings and personal effects — furniture, appliances, clothing, electronics for personal use are not subject to duty
Examples of Savings
| Vehicle | Approximate Value | Normal Duty (est. 65%) | Your Savings |
|---|---|---|---|
| Toyota 4Runner | $45,000 | $29,250 | $29,250 |
| Ford F-150 | $55,000 | $35,750 | $35,750 |
| Small Boat | $30,000 | $19,500 | $19,500 |
| Both vehicles | $100,000 | $65,000 | $65,000 |
The July 2026 Deadline
Important: Anyone who has applied before July 2026 and gets their application approved can apply for these benefits. This means the clock is ticking. If you're considering residency, starting the process now ensures you qualify for these import benefits.
Who Qualifies?
All new residents who obtain legal status through any category: - Pensionado - Rentista - Inversionista (Investor) - Vínculo (Family Ties)
How to Claim the Benefits
1. Obtain your temporary or permanent residency 2. File for the duty-free import benefit through Immigration 3. Import your vehicles within the allowed timeframe 4. Household goods can be shipped as part of your relocation
Important Notes
- There is no duty-free on regular (non-electric) cars purchased within Costa Rica — this applies only to imported vehicles
- There is no separate duty-free benefit for household effects purchased locally — this covers imports
- Electric vehicles have separate incentive programs
- The 2-vehicle limit is firm — you cannot import a third vehicle duty-free
Our Recommendation
If you're even considering moving to Costa Rica, start your residency application NOW to lock in the Law #9996 benefits before the July 2026 deadline. The savings on vehicle imports alone can pay for your entire residency process many times over.
Contact us for a free consultation and we'll help you understand exactly how to maximize your benefits under Law #9996.
