Household goods, car and pet to Costa Rica: the exemption that is closed, the car you don't take, and a chip for the animal
Since 14 July 2026 the one-off exemption of the law of 2021 is closed: the household goods pay import duty and VAT on the customs value, and the car the stack of taxes the customs calculation instruction adds up to a good half of the value, and at a higher rate to a good seventy percent. The pet needs a chip, the vaccinations, a deworming within fifteen days and an examination within two weeks. And the driving licence is converted without exam, as soon as you have the card.
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Your household goods can come with you to Costa Rica, but since 14 July 2026 you pay import duty and VAT on them. Bringing a car doesn't pay, and a dog or cat can come with a chip and the right papers.
For five years the move to Costa Rica was cheaper than to almost any other country outside Europe. New residents brought their household goods and two cars into the country free of tax. Those five years are over, and that changes the sum of every container.
| Item | What the rule is | Clock or cost |
|---|---|---|
| Household goods | import duty, one percent emergency levy and thirteen percent VAT on the customs value | clearance by a customs agent, a week |
| Car | selective consumption tax (30 or 48 percent in the customs examples), one percent, a 25 percent margin and 13 percent VAT | a good half to a good seventy percent of the value: sell |
| Driving licence | homologation without exam, already with a pending application | 5,000 colones plus bank charges |
| Pet | chip, vaccinations, deworming, clinical examination | deworming within fifteen days, examination within two weeks before the journey |
The household goods: duties and VAT, since July
Law 9996 of 2021 gave pensionados, rentistas and inversionistas (pensioners, people with a fixed income and investors) a one-off exemption from all import taxes for their household goods. The ICT, Costa Rica's tourism institute, describes the condition: the benefits could only be applied for in the first five years of the law, and those ended on 14 July 2026. Whoever was granted them earlier keeps them ten years. Whoever comes now falls under the ordinary customs rules.
Those rules are in the customs calculation instruction. On the customs value of what you ship come three charges:
- the import duty of the tariff heading concerned;
- the emergency levy of one percent;
- on top of that, thirteen percent VAT.
Used things are valued low. That keeps a container with a used household affordable. But everything that looks new or is still in the box is taxed as trade.
Have your mover make a detailed inventory with values, have the clearance done by a Costa Rican customs agent, and consider per piece whether it is worth the shipping plus the tax. The containers go via Rotterdam or Antwerp to Puerto Limón on the Caribbean side or Caldera on the Pacific, in five to eight weeks.
The car: a good half of the value or more, so no
Costa Rica taxes an imported car more heavily than almost any country Dutch people move to, and the calculation instruction works it out. The sum goes like this:
- On the customs value comes the selective consumption tax, an extra tax on certain products. In the customs examples with a passenger car that is 30 percent, in another example 48 percent, and the percentage rises with the age of the car.
- Added to that is one percent emergency levy.
- On that comes an estimated profit margin of 25 percent.
- On that whole comes the VAT of 13 percent.
All together that is a good half of the value of the car at 30 percent (52 percent), and a good seventy percent at 48 percent (74 percent).
The two cars to be imported free from the law of 2021 closed with the law. So count on selling in the Netherlands and buying in Costa Rica. Cars are expensive there for exactly the same reason, so count generously. And count on a used car with four-wheel drive if you're going to live outside the valley.
The driving licence: homologation without exam
As a tourist you drive on your Dutch driving licence, and also while your application is pending. As soon as your application has been lodged, you can have it homologated: a Costa Rican licence based on the Dutch one, without theory or practical exam. The MOPT, the ministry of public works and transport, names the requirements:
- an official translation of your licence;
- a valid residence status or a pending application;
- a certification of your licence;
- the medical, the dictamen médico, at an accredited doctor;
- your passport, and proof that your application is pending (or your DIMEX);
- no outstanding fines.
The fees are 5,000 colones plus bank charges.
You make the appointment online in the system of the driver accreditation service, without login details and without prepayment, at one of thirteen offices. The procedure is personal: nobody can do it for you. After the approval you print the card at the Banco de Costa Rica. Keep your Dutch licence valid for the visits to the Netherlands.
The pet: chip, vaccinations, and two clocks
SENASA, the veterinary service, publishes the requirements through the Ministry of Agriculture. A dog or cat from the Netherlands needs:
- a chip, with the number on the certificate;
- a valid rabies vaccination if the animal is older than three months;
- for dogs the vaccinations against distemper, hepatitis, parvo and leptospirosis; for cats against feline rhinotracheitis, calicivirus and panleukopenia;
- a deworming against internal and external parasites within fifteen days before arrival;
- a clinical examination within two weeks before the journey.
Everything goes on one official health certificate from the competent authority, in the Netherlands the NVWA. That certificate shows per vaccine and treatment the date, the brand, the lot number and the validity.
If the animal travels with you as luggage, no import permit is needed. If it goes as freight, it is, through a customs agent. Whoever wants to return to the Netherlands with the animal takes the titre determination from before departure along (the blood test showing that the rabies vaccination works). You need it again for the return journey.
The two clocks hang on your travel date: fifteen days for the deworming, two weeks for the examination. Plan the vet on them, not the other way round.
In Vertrekklaar this is phase 4 of 5 of the journey, step 4.2: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to Costa Rica or go straight to step 4.2 in the open plan.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- Ministerio de Hacienda — the customs calculation instruction for the tax on import — hacienda.go.cr
- ICT — law 9996 for inversionistas, rentistas and pensionados, and its five-year term — ict.go.cr
- Ministry of Agriculture — SENASA's sanitary requirements for the import of dogs and cats — mag.go.cr
- MOPT — the homologation of a foreign driving licence is personal and by appointment — mopt.go.cr
- Ley 10591 (La Gaceta, Alcance 194, 2 December 2024): article 91 of the traffic law, driving on your own licence for as long as your stay lasts and converting it already with a pending application — imprentanacional.go.cr
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