More online applications and digital services in Costa Rica are now subject to a 13% value-added tax, or IVA, under an updated government order covering purchases of goods and online services.

According to the Ministry of Finance, the updated measure takes effect Tuesday, Sept. 8. The resolution allows the ministry to add international companies whose services are subject to the tax to the list of digital platforms required to collect the tax.

International digital services are those provided by companies that are not based in Costa Rica through the internet or another digital platform. The updated list includes services such as ChatGPT, Claude, Grok, Booking.com, Expedia, Agoda and Airbnb, among many others.

The list of 181 digital services and platforms now subject to the 13% tax is published on the Ministry of Finance website under the section titled "Proveedores y/o intermediarios de servicios digitales transfronterizos," or "Providers and/or intermediaries of cross-border digital services."

The 13% IVA applies to digital services provided from other countries. The tax also applies to the use of international platforms that have representation in Costa Rica.

Users do not need to take any additional action to pay the tax. Banks automatically withhold the amount when a subscription or service payment is processed through the platforms.

Revenue collected through this tax between 2020 and 2025 totaled approximately $142 million for Costa Rica, according to officials.

Authorities said the international digital services tax was established following recommendations from the Organization for Economic Co-operation and Development.

The Ministry of Finance is the government agency responsible for regulating fiscal policy and managing public resources, guided by principles of economic efficiency and effectiveness.

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