About 1.9 million vehicle owners in Costa Rica must pay the annual marchamo tax before Jan. 1, 2026, to avoid fines, according to the National Insurance Institute (INS).

The marchamo is a mandatory yearly tax required to operate a vehicle in Costa Rica. Similar to a vehicle registration or road use tax in the United States, it helps fund accident insurance, road maintenance, and other transportation-related expenses.

The payment applies to the 2026 period and must be made in advance each year.

Revenue from the marchamo is distributed as follows: 60% goes to the Ministry of Finance for collecting the annual property tax, 20% to the National Insurance Institute for the Obligatory Insurance for Motor Vehicles (SOA), and the remainder supports other government agencies.

Vehicle owners can check their amount due and calculate costs through the “Consulta Marchamo” section on the INS website. By entering a vehicle’s license plate number, users can view its appraised value and the corresponding tax amount.

The Ministry of Finance is responsible for determining vehicle values. If an owner believes the assessed value is higher than the vehicle’s market price, they can request a review by selecting the “Solicitud de Revisión” option online.

  

To dispute an assessment, owners must provide supporting documentation such as the original purchase invoice, sales agreement, or at least three advertisements for similar vehicles (same model, year, and style), listed at lower prices than the ministry’s valuation.

Responses to review requests may take several weeks.

Tax payments can be made at INS offices nationwide or through any public or private bank. The institute also offers assistance through its toll-free 11-digit number, 800-6272-4266, where customer service representatives can guide users through the payment process.

Authorities warn that after December 31, 2025, late marchamo payments will incur additional fees, and drivers may face a $125 fine from traffic police for nonpayment.

In related topics, authorities recently reported that traffic deaths in Costa Rica are on the rise, with 427 fatalities reported as of September 2025.

INS is a state-owned agency offering a range of insurance services, including health, life, vehicle, and natural disaster coverage.

The Ministry of Finance oversees the country’s fiscal policy and public resource management, operating under principles of economic efficiency and accountability.

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