If you're planning to move to Costa Rica, there is one benefit you absolutely cannot afford to overlook — and the clock is running out. Under Costa Rica's Incentive Law #9996, approved residents can import up to two vehicles and their household goods completely duty-free. Vehicle import taxes in Costa Rica typically run between 50% and 80% of a vehicle's value, meaning this benefit can save $20,000 to $60,000 or more.
Applications must be submitted before July 2026.
What Is Law #9996?
Law #9996 was enacted to incentivize foreign residents to relocate to Costa Rica. Approved residents can bring in:
- Up to 2 vehicles in any combination — cars, trucks, boats, airplanes, motorcycles, or ATVs
- Household goods — furniture, appliances, electronics, personal effects
Why This Benefit Is Worth $20,000–$60,000+
Costa Rica imposes some of the highest vehicle import taxes in the Western Hemisphere:
- Customs duty: 1–15% (engine size dependent)
- Sales tax: 13%
- Ad valorem excise tax: 30–100% (vehicle value dependent)
- Other fees: 5–10%
Total effective rate: 52–79% of assessed vehicle value.
| Vehicle Type | Qualifies? |
|---|---|
| Passenger cars | Yes |
| Pickup trucks and SUVs | Yes |
| Motorcycles | Yes |
| Boats (recreational/fishing) | Yes |
| Airplanes and ultralight aircraft | Yes |
| ATVs and off-road vehicles | Yes |
Combination examples: 1 car + 1 boat, 1 truck + 1 motorcycle, 2 cars, 1 SUV + 1 airplane.
Cost Savings Example
Two retirees importing a 2022 Ford F-150 (~$38,000) and a 2021 Sea-Doo boat (~$18,000) plus household goods:
| Item | Standard Tax | With Law #9996 |
|---|---|---|
| Ford F-150 | ~$22,000 | $0 |
| Sea-Doo boat | ~$11,000 | $0 |
| Household goods | ~$8,000 | $0 |
| Total savings | ~$41,000 | — |
Who Qualifies
Approved residents under: Pensionado ($1,000/month pension), Rentista ($60,000 bank deposit), or Investor ($150,000 investment).
The July 2026 Deadline
This is a legal cutoff written into Costa Rican law. With 9–10 month processing times, the practical deadline to start your application is right now.
The Import Process
1. Obtain residency approval (DIMEX card) 2. File duty-free authorization with the Ministry of Finance (Hacienda) 3. Ship vehicles — RoRo or container from Miami, Houston, Baltimore, or Long Beach (10–21 days) 4. Customs clearance with duty-free authorization 5. Registration with COSEVI
Selling restriction: Must hold vehicles for minimum 5 years before selling.
Don't Leave $20,000–$60,000 on the Table
Our team has helped over 500 families navigate Costa Rican residency with a 98% approval rate over 25+ years. We know exactly how to position your application to move efficiently through Immigration.
[Contact us today](/contact) for a free consultation. [View residency options](/services).
Phone: +506-8385-5008 | Email: legalresidencycostarica@outlook.com
