May 28, 2025
In Costa Rica , the main taxes on international travel are as follows:
OU – 5% Tourist Tax on the ticket price. This tax funds tourism promotion, infrastructure, and environmental sustainability programs. It is applied to international flight tickets originating in Costa Rica, regardless of where they were issued. It is collected by the Costa Rican Tourism Institute (ICT).
CR – $15 Air Entry Tax This tax is charged to all travelers entering Costa Rica by air after purchasing a ticket abroad. Its purpose is to strengthen the national tourism industry and is also administered by the ICT (Spanish Institute of Tourism).
NW – Air Exit Fee ($29) Includes a small component ($2) to cover baggage inspection costs. Funds the operation of airport services and security.
VAT (4% reduction on international tickets) Although the general VAT rate is 13%, international air tickets have a reduced rate of 4%, applied to only 10% of the ticket value (real impact: ~0.4%). It is collected by the General Directorate of Taxation.
For a $500 ticket, these taxes represent approximately:
$25 (OU) + $2 (VAT cash) on purchase.
$15 (CR) upon entry.
$29 (NW) on exit.
This adds up to about $71 extra for a round trip.
Regional comparison on a $500 air ticket
Country | Applicable charges | Total per round trip (USD) |
Costa Rica | OU: 5% of the ticket ($25) / VAT cash ($2) / CR: $15 (Entrance) / NW: $29 (Exit) | ~$71 |
Panama | No ticket tax / No entry tax / Tocumen Airport Tax: ~$50 | ~$50 |
Dominican Republic | Tourist Card: $10 (Entry) / Exit Tax: $20 | ~$30 |
Mexico | Non-Resident Duty (DNR): ~$35 (Entry) / Airport Use Fee (TUA): ~$30–$65 depending on the airport | ~$65–$100 |
Colombia | Airport Tax: ~$46 (Departure; exempt from additional tax if tourist ≤60 days) | ~$46 |
Guatemala | VAT 12% of the ticket: $60 / Departure Tax: $30 + $3 (security) | ~$93 |
Other factors: open skies treaties
Costa Rica has implemented an open skies policy through bilateral agreements with strategic countries, including the United States, Canada, Brazil, Belgium, Chile, Turkey, Qatar, the United Arab Emirates, Singapore, and the Netherlands. These treaties eliminate restrictions on flight frequencies, routes, and operational capacity , allowing designated airlines to operate freely between Costa Rica and those countries. In addition, these agreements often grant expanded traffic rights, such as fifth freedom , which allows airlines to make stops in third countries before reaching their final destination.
Although open skies treaties don't eliminate all local taxes and fees, they are essential for stimulating competition and expanding the flight offering , which helps moderate ticket prices. In other words, the availability of more routes and airlines can offset the impact of taxes by reducing the base cost of tickets.
It is important to note that Costa Rica does not participate in multilateral open skies agreements, such as those promoted by the CLAC or the Association of Caribbean States, preferring to negotiate bilateral agreements tailored to its strategic interests. This has allowed it to flexibly tailor negotiations to the needs of each market, but limits the regional scope of air liberalization.
Operational implications and recommendations for tour operators
Transparency with the customer : Clearly detail each component of the final ticket price (OU, CR, NW) to avoid confusion or negative perceptions on the part of the tourist.
Monitoring and Strategy : Agencies should monitor any changes in the tax structure and assess how this affects Costa Rica's competitiveness relative to its regional competitors.
Leverage open skies : Identify opportunities for new routes and alliances with airlines operating under these treaties to strengthen connectivity and diversify offerings.
Proactive participation : Tourism companies can engage in business chambers and industry forums to promote a balanced policy between tax collection and international competitiveness.